Optimal factor income taxation in the presence of unemployment

Journal of Public Economic Theory

Volumn 4, Issue 3, 2002, Pages 387-404

  Koskela, Erkki ^a   Schöb, Ronnie ^b  

^a UNIVERSITY OF HELSINKI   (Finland)

^b OTTO VON GUERICKE UNIVERSITY   (Germany)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 3142622158     PISSN: 10973923     EISSN: 14679779     Source Type: Journal    
DOI: 10.1111/1467-9779.00104     Document Type: Article

References (24)

1. BOETERS, S., and K. SCHNEIDER (1999) Government versus union: the structure of optimal taxation in a unionized labor market, Finanzarchiv 56, 174-187.
2. BOVENBERG, A. L., and F. VAN DER PLOEG (1996) Optimal taxation, public goods and environmental policy with involuntary unemployment, Journal of Public Economics 62, 69-83.
3. BRUCE, N. (1992) A note on the taxation of international capital flows, The Economic Record 68, 217-221.
4. BUCOVETSKY, S., and J. D. WILSON (1991) Tax competition with two tax instruments, Regional Science and Urban Economics 21, 333-350.
5. DAVERI, F., and G. TABELLINI (2000) Unemployment and taxes: do taxes affect unemployment?, Economic Policy 30, 49-88.
6. DIAMOND, P. A., and J. A. MIRRLEES (1971) Optimal taxation and public production I: production efficiency, American Economic Review 61, 8-27.
7. EGGERT, W., and A. HAUFLER (1999) Capital taxation and production efficiency in an open economy, Economics Letters 62, 85-90.
8. FUEST, C., and B. HUBER (1999) Tax coordination and unemployment, International Tax and Public Finance 6, 7-26.
9. GUESNERIE, R., and J.-J. LAFFONT (1978) Taxing price makers, Journal of Economic Theory 19, 423-455.
10. HERSOUG, T. (1984) Union wage responses to tax changes, Oxford Economic Papers 36, 37-51.
11. HOLM, P., S. HONKAPOHJA, and E. KOSKELA (1994) A monopoly union model of wage determination with capital and taxes: an empirical application to the Finnish manufacturing, European Economic Review 38, 285-303.
12. HOMBURG, S. (1999) Competition and co-ordination in international capital income taxation, Finanzarchiv 56, 1-17.
13. HUIZINGA, H., and S. B. NIELSEN (1997) Capital income and profit taxation with foreign ownership of firms, Journal of International Economics 42, 149-165.
14. KEEN, M., and H. PIEKKOLA (1997) Simple rules for the optimal taxation of international capital income, Scandinavian Journal of Economics 99, 447-461.
15. KOSKELA, E., and R. SCHÖB (1998) "Why Governments Should Tax Mobile Capital in the Presence of Unemployment," University of Munich, CES Working Paper no. 175, November.
16. KOSKELA, E., and R. SCHÖB (2000) "Optimal Factor Income Taxation in the Presence of Unemployment," University of Munich, CESifo Working Paper no. 279, April.
17. KOSKELA, E., R. SCHÖB, and H.-W. SINN (1998) Pollution, factor taxation and unemployment, International Tax and Public Finance 5, 379-396.
18. LOCKWOOD, B., and A. MANNING (1993) Wage setting and the tax system, Journal of Public Economics 52, 1-29.
19. MACDOUGALL, G. D. A. (1960) The benefits and costs of private investment from abroad: a theoretical approach, Economic Record 37, 13-35.
20. MINTZ, J., and H. TULKENS (1996) Optimality properties of alternative systems of taxation of foreign capital income, Journal of Public Economics 60, 373-399.
21. NICKELL, S., and R. LAYARD (1999) Labor market institutions and economic performance, in O. ASHENFELTER and D. CARD, eds. Handbook of Labor Economics, vol. 3c, 3029-3084.
22. RAZIN, A., and E. SADKA (1991) International tax competition and gains from tax harmonization, Economic Letters 37, 69-76.
23. RICHTER, W., and K. SCHNEIDER (2001) Taxing mobile capital with labor market imperfections, International Tax and Public Finance 8, 245-261.
24. SUMMERS, L., J. GRUBER, and R. VERGARA (1993) Taxation and the structure of labor markets: the case of corporatism, Quarterly Journal of Economics 58, 385-411.