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Cover von: Benefit Levels, Tax Progression and Employment
Anna Ruocco, John P. Hutton

Benefit Levels, Tax Progression and Employment

Rubrik: Articles
Jahrgang 58 (2002) / Heft 2, S. 121-139 (19)
Publiziert 09.07.2018
DOI 10.1628/0015221022905696
Veröffentlicht auf Englisch.
inkl. gesetzl. MwSt.
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This paper shows that increases in direct tax progression tend to reduce wages and increase welfare and employment, even in a model allowing for labour supply effects. The employment effect is reversed when benefit levels are low, however. The model shows the different impacts on full- and part-time workers, and on men and women. An a.g.e. model for the UK is also simulated, with an efficiency wage sector with training costs generating unemployment effects.