A positive analysis of labor-market institutions and tax reforms

Upmann T (2009)
International Tax and Public Finance 16(5): 621-646.

Download
No fulltext has been uploaded. References only!
Journal Article | Published | English

No fulltext has been uploaded

Author
Abstract / Notes
In this paper, we investigate the structure of the "Laffer curve" for taxes on labor and other factors of production, under different institutional frameworks of the labor market. Using a Cobb-Douglas production technology allows us to characterize important properties of the "Laffer curve" in terms of the wage share for a competitive labor market, the monopoly union model, the right-to-manage approach, the insider-dominated union, and efficient Nash bargains simultaneously. In this way, we are able to highlight the menu of factor tax systems, and thus of potential tax reforms available to a government, without perfect knowledge of the mechanism of the labor market. In particular, we show that the employment-maximizing tax system features a constant energy tax, while the energy mini-/maximizing tax system features a constant labor tax. We also illuminate to what extent these results must be modified if we either employ a CES production function, or if we allow for an endogenous reservation wage.
Publishing Year
ISSN
eISSN
PUB-ID

Cite this

Upmann T. A positive analysis of labor-market institutions and tax reforms. International Tax and Public Finance. 2009;16(5):621-646.
Upmann, T. (2009). A positive analysis of labor-market institutions and tax reforms. International Tax and Public Finance, 16(5), 621-646. doi:10.1007/s10797-008-9079-7
Upmann, T. (2009). A positive analysis of labor-market institutions and tax reforms. International Tax and Public Finance 16, 621-646.
Upmann, T., 2009. A positive analysis of labor-market institutions and tax reforms. International Tax and Public Finance, 16(5), p 621-646.
T. Upmann, “A positive analysis of labor-market institutions and tax reforms”, International Tax and Public Finance, vol. 16, 2009, pp. 621-646.
Upmann, T.: A positive analysis of labor-market institutions and tax reforms. International Tax and Public Finance. 16, 621-646 (2009).
Upmann, Thorsten. “A positive analysis of labor-market institutions and tax reforms”. International Tax and Public Finance 16.5 (2009): 621-646.
This data publication is cited in the following publications:
This publication cites the following data publications:

Export

0 Marked Publications

Open Data PUB

Web of Science

View record in Web of Science®

Search this title in

Google Scholar