| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP5260 |
| DP5260 Do Tariffs Matter for the Extensive Margin of International Trade? An Empirical Analysis | |
| Peter Debaere; Shalah Mostashari | |
| 发表日期 | 2005-09-23 |
| 出版年 | 2005 |
| 语种 | 英语 |
| 摘要 | This paper analyses 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 layoff tax is equal to the social cost of job destruction, which amounts to the discounted value of the sum of unemployment benefits (that the state pays to unemployed workers) and payroll taxes (that the state does not get when workers are unemployed). Our quantitative analysis suggests that the introduction of layoff taxes, that are usually absent from actual tax schemes, could lead to significant increases in employment and GDP. |
| 主题 | Labour Economics |
| 关键词 | Layoff taxes Optimal taxation Job destruction |
| URL | https://cepr.org/publications/dp5260 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/534129 |
| 推荐引用方式 GB/T 7714 | Peter Debaere,Shalah Mostashari. DP5260 Do Tariffs Matter for the Extensive Margin of International Trade? An Empirical Analysis. 2005. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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