A Cross-Country Analysis of the Tax-Push Hypothesis:
This paper presents a microeconomic theoretical model of union optimizing behavior which is then used to test the relevance of the tax-push hypothesis for wage formation in nine Western European countries. Two factors-the compensation and the progressivity effects-are shown by the model to account f...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
1992
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 92/11 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 URL des Erstveröffentlichers |
| Zusammenfassung: | This paper presents a microeconomic theoretical model of union optimizing behavior which is then used to test the relevance of the tax-push hypothesis for wage formation in nine Western European countries. Two factors-the compensation and the progressivity effects-are shown by the model to account for the effect (if any) of tax rates on wage formation. A wage equation tested for the period 1960-1988 shows that in general small open economies have negligible compensation and progressivity effects, while in larger economies direct, indirect and social security tax rates are transferred onto the real labor cost. All countries show a weakening of the tax shifting starting at the end of the 1970s or the beginning of the 1980s |
| Beschreibung: | 1 Online-Ressource (58 p) |
| ISBN: | 1451925948 9781451925944 |
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| index_date | 2024-07-03T20:13:16Z |
| indexdate | 2024-07-10T09:35:24Z |
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| spelling | Padoa-Schioppa, Fiorella Verfasser aut A Cross-Country Analysis of the Tax-Push Hypothesis Padoa-Schioppa, Fiorella Washington, D.C International Monetary Fund 1992 1 Online-Ressource (58 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 92/11 This paper presents a microeconomic theoretical model of union optimizing behavior which is then used to test the relevance of the tax-push hypothesis for wage formation in nine Western European countries. Two factors-the compensation and the progressivity effects-are shown by the model to account for the effect (if any) of tax rates on wage formation. A wage equation tested for the period 1960-1988 shows that in general small open economies have negligible compensation and progressivity effects, while in larger economies direct, indirect and social security tax rates are transferred onto the real labor cost. All countries show a weakening of the tax shifting starting at the end of the 1970s or the beginning of the 1980s Online-Ausg http://elibrary.imf.org/view/IMF001/00028-9781451925944/00028-9781451925944/00028-9781451925944.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Padoa-Schioppa, Fiorella A Cross-Country Analysis of the Tax-Push Hypothesis |
| title | A Cross-Country Analysis of the Tax-Push Hypothesis |
| title_auth | A Cross-Country Analysis of the Tax-Push Hypothesis |
| title_exact_search | A Cross-Country Analysis of the Tax-Push Hypothesis |
| title_exact_search_txtP | A Cross-Country Analysis of the Tax-Push Hypothesis |
| title_full | A Cross-Country Analysis of the Tax-Push Hypothesis Padoa-Schioppa, Fiorella |
| title_fullStr | A Cross-Country Analysis of the Tax-Push Hypothesis Padoa-Schioppa, Fiorella |
| title_full_unstemmed | A Cross-Country Analysis of the Tax-Push Hypothesis Padoa-Schioppa, Fiorella |
| title_short | A Cross-Country Analysis of the Tax-Push Hypothesis |
| title_sort | a cross country analysis of the tax push hypothesis |
| url | http://elibrary.imf.org/view/IMF001/00028-9781451925944/00028-9781451925944/00028-9781451925944.xml |
| work_keys_str_mv | AT padoaschioppafiorella acrosscountryanalysisofthetaxpushhypothesis |