Optimum income taxation and layoff taxes

This paper analyzes optimum income taxation in a model with endogenous job destruction that gives rise to unemployment. It is shown that optimal tax schemes comprise both payroll and layoff taxes when the state provides public unemployment insurance and aims at redistributing income. The optimal lay...

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Bibliographic details
Volume: 92
Main Author: Cahuc, Pierre
Zylberberg, André
Format: Journal Article
Language: English
Zielgruppe: Trade
Academic
Place of publication: LAUSANNE Elsevier B.V 2008
ELSEVIER SCIENCE SA
Elsevier
published in: Journal of public economics Vol. 92; no. 10; pp. 2003 - 2019
Data of publication: 2008
ISSN: 0047-2727
1879-2316
EISSN: 1879-2316
Discipline: Economics
Mathematics
Political Science
Series: Journal of Public Economics
Subjects:
H21
H32
J65
J38
H21
H32
J65
J38
Online Access: available in Bonn?
Database: Social Sciences Citation Index
Web of Science - Social Sciences Citation Index - 2008
Web of Knowledge
Web of Science
RePEc
RePEc IDEAS
CrossRef
Academic OneFile (A&I only)
Hyper Article en Ligne (HAL) (Open Access)
Hyper Article en Ligne (HAL)
HAL-SHS: Archive ouverte en Sciences de l'Homme et de la Société
HAL-SHS: Archive ouverte en Sciences de l'Homme et de la Société (Open Access)
Database information Databases - DBIS