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
Main Author: Cahuc, Pierre
Zylberberg, André
Format: Publication
Language: English
Place of publication: Elsevier 01.10.2008
Data of publication: 2008-10-01
Classification Codes:



Dewey Decimal Classification: 330
Discipline: Economics
Subjects:
Online Access: available in Bonn?
Database: OpenAIRE (Open Access)
OpenAIRE
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