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Tax progression, structure of labour taxation and employment

Holm, Pasi; Koskela, Erkki - 1995

Persistent link: https://www.econbiz.de/10000919162

Tax Progression, Structure of Labour Taxation and Employment

Koskela, Erkki; Holm, Pasi - 1998

According to a widely held popular belief, a pure increase in tax progression decreases work effort, increases wages and is thus bad for employment under competitive labour markets. This paper studies the effects of labour taxes in a general equilibrium model of two countries with monopoly...

Persistent link: https://www.econbiz.de/10014120092

Tax progression, structure of labour taxation and employment

Koskela, Erkki - 1995

Persistent link: https://www.econbiz.de/10013408057

How tax progression affects effort and employment

Koskela, Erkki (contributor); Schöb, Ronnie (contributor) - 2007

Within an efficiency wage framework, we study the effects of two revenue-neutral tax reforms that change the progressivity of the labour tax system. A revenue-neutral increase in both the wage tax and tax exemption and a revenue-neutral change in the composition of labour taxation towards the...

Persistent link: https://www.econbiz.de/10003608279

The structure of labour taxation and unemployment in efficiency wage models

Koskela, Erkki; Schöb, Ronnie - 2005

Persistent link: https://www.econbiz.de/10002832680

How Tax Progression Affects Effort and Employment

Koskela, Erkki - 2007

Persistent link: https://www.econbiz.de/10012776568

Progressive taxation and irreversible investment under uncertainty

Alvarez, Luis H. R. (contributor); … - 2005

We analyze the impact of progressive taxation on irreversible investment under uncertainty. We show that if tax … exemption is lower than sunk cost, higher tax rate will decelerate optimal investment by increasing the optimal investment … investment threshold is a positive function of volatility, but independent of tax rate. For "medium" volatilities it is …

Persistent link: https://www.econbiz.de/10002572319

Irreversible capital accumulation and nonlinear tax policy : a note

Alvarez, Luis H. R.; Koskela, Erkki - In: FinanzArchiv : public finance analysis 63 (2007) 1, pp. 46-53

Persistent link: https://www.econbiz.de/10003461506

Changing the tax base and risk-taking

Koskela, Erkki; Kanniainen, Vesa - 1982 - rev.

Persistent link: https://www.econbiz.de/10002242102

Optimal forest taxation under stochastic demand and endogenous timber prices

Koskela, Erkki; Ollikainen, Markku - 1995

Persistent link: https://www.econbiz.de/10000908613

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