Download or read book The Tax System Incidence on Unemployment written by José Ramón García and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Tax System Incidence on Unemployment written by José Ramón García Martínez and published by . This book was released on 2010 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides a detailed analysis on the incidence of the tax structure on the labor market. To do so it goes beyond the traditional examination of the quot;levelquot; effect of the fiscal wedge and considers a quot;compositionquot; effect defined as a payroll tax bias (PTB): the proportion of payroll taxes paid by employees with respect to the one paid by firms. We develop a right-to-manage model encompassing different wage bargaining systems and the incidence of different type of taxes. Controlling for demand-side and supply-side determinants of unemployment, we show that the PTB plays a significant role in explaining unemployment in the continental European countries, but not in the Nordic nor the Anglo-Saxon ones. We also show that there is no relationship between the incidence of the PTB and unemployment persistence, even though there is a positive one with respect to the level of the fiscal wedge.
Download or read book Taxation and Unemployment written by Mr.Howell H. Zee and published by International Monetary Fund. This book was released on 1996-05-01 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews conceptual linkages between taxation and unemployment, available empirical evidence and country policies that may have a bearing on these linkages in the OECD and in a sample of developing and transitional economies, Fund policy advice on these issues, and tax policy options in addressing the unemployment problem. It concludes that the emphasis in policy should be placed on minimizing tax distortions, rather than on formulating activist tax policies to reduce unemployment.
Download or read book The Incidence of a Firm varying Payroll Tax written by Patricia M. Anderson and published by . This book was released on 1995 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper we theoretically and empirically examine the common, but previously unexamined, case of a firm-varying tax which is used to finance a fringe benefit. While we use data from the experience-rated unemployment insurance (UI) system, it is important to realize that differential treatment of firms (such as special considerations for small business) under mandated benefits laws leads to costs which vary across firms and are analogous to experience-rated taxes. We present a theoretical model which highlights the importance of considering this variation in taxes or costs both within and across markets. We examine annual changes in either firm average earnings and employment or individual worker earnings at the same firm. This method removes unmeasured firm and worker characteristics, and thus avoids the omitted variable bias that has plagued past work on incidence and compensating differentials. Our results suggest that most of the market level tax is borne by the worker. However, this does not imply that there are no employment effects of the tax. Rather, we find that individual firms can only pass on a small share of the within market differences in the tax they face, leading to substantial employment reallocation across firms.
Download or read book Unemployment Benefits Versus Conditional Negative Income Taxes written by Mr.Dennis J. Snower and published by International Monetary Fund. This book was released on 1995-07-01 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper analyzes the wage-employment effects of replacing unemployment benefits by negative income taxes. It first surveys the major equity and efficiency effects of unemployment benefits versus negative income taxes, and summarizes the salient features of many European unemployment benefit systems in this light. Second, it presents a simple theoretical model that focuses on the relative wage-employment effects of unemployment benefits versus negative income taxes. Finally, it provides some empirical groundwork for assessing this relative effect
Download or read book Unemployment Insurance for Developing Countries written by Daniel S. Hamermesh and published by World Bank Publications. This book was released on 1992 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: What structure of taxes and benefits is appropriate for an unemployment insurance program? Can the same principles be applied in developing as in developed countries?
Download or read book The Effects of the Unemployment Insurance Payroll Tax on Wages Employment Claims and Denials written by Patricia M. Anderson and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following a 13-year period when all employers in Washington paid the same unemployment insurance (UI) tax rate, Washington was forced to adopt an experience-rated tax system in 1985. We use this "natural experiment" to explore both tax incidence and the effects of experience rating. We find that industry average tax rates are largely passed on to workers through lower earnings. However, our estimates imply that a firm can shift much less of the difference between its tax rate and the industry average rate. Our results also indicate that experience rating reduces turnover and UI claims, and increases claim denials.
Download or read book The Impact of Employment Tax Cuts on Unemployment and Wages written by Christopher A. Pissarides and published by . This book was released on 1997 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Download or read book Unemployment Insurance Financial Data written by and published by . This book was released on 1983 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Optimal Unemployment Insurance written by Andreas Pollak and published by Mohr Siebeck. This book was released on 2007 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designing a good unemployment insurance scheme is a delicate matter. In a system with no or little insurance, households may be subject to a high income risk, whereas excessively generous unemployment insurance systems are known to lead to high unemployment rates and are costly both from a fiscal perspective and for society as a whole. Andreas Pollak investigates what an optimal unemployment insurance system would look like, i.e. a system that constitutes the best possible compromise between income security and incentives to work. Using theoretical economic models and complex numerical simulations, he studies the effects of benefit levels and payment durations on unemployment and welfare. As the models allow for considerable heterogeneity of households, including a history-dependent labor productivity, it is possible to analyze how certain policies affect individuals in a specific age, wealth or skill group. The most important aspect of an unemployment insurance system turns out to be the benefits paid to the long-term unemployed. If this parameter is chosen too high, a large number of households may get caught in a long spell of unemployment with little chance of finding work again. Based on the predictions in these models, the so-called "Hartz IV" labor market reform recently adopted in Germany should have highly favorable effects on the unemployment rates and welfare in the long run.
Download or read book Unemployment Compensation written by and published by . This book was released on 1981 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Environmental Fiscal Reform and Unemployment written by Carlo Carraro and published by Springer. This book was released on 1996-05-31 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union faces several interlinked challenges: how to protect the environment and favour sustainability; how to reduce unemployment and foster competitiveness in a context of growing globalization; how to reduce regional disparities among and within me mb er countries. The recent policy debate has clarified that the above objectives are not a trade off if jointly tackled. In particular, win-win policy options are available to the European Union by an appropriate integration of regulation, macro policy, social policy, fiscal policy and environmental policy. Evidence shows that optimising on each single policy will not meet the needs of the European Union. On the contrary, an integrated approach will make it possible to reach the various objectives, as stated in the Treaty on European Union, in the 5th Environmental Action Programme, in the White Paper on Growth, Competitiveness and Employment. This integrated approach would im plement a genuine sustainable development policy.
Download or read book Unemployment Compensation written by United States. National Commission on Unemployment Compensation and published by . This book was released on 1980 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Unemployment Compensation written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1965 with total page 1566 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Federal Tax System written by United States. Congress. Joint Economic Committee and published by . This book was released on 1964 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Federal Tax System Facts and Problems 1964 written by United States. Congress. Economic Joint Committee and published by . This book was released on 1964 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:
