Optimum income taxation and layoff taxes

Journal of Public Economics

Volumn 92, Issue 10-11, 2008, Pages 2003-2019

  Cahuc, Pierre ^a,b,c   Zylberberg, André ^a,d  

^a UNIVERSITÉ PARIS 1 PANTHÉON SORBONNE   (France)

^b CEPR   (United Kingdom)

^c IZA ^*  (Germany)

^d CNRS   (France)

Author keywords

H21; H32; J38; J65; Job destruction; Layoff taxes; Optimal taxation

Indexed keywords

EID: 53549119388     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2007.12.006     Document Type: Article

References (23)

1. Aghion P., and Howitt P. Endogenous Growth Theory (1998), Harvard University Press, Cambridge, Mass
2. Anderson P., and Meyer B. Unemployment insurance in the United States: layoff incentives and cross subsidies. Journal of Labor Economics 11 2 (1993) 70-95
3. Anderson P., and Meyer B. The effects of the unemployment insurance payroll tax on wages, employment, claims and denials. Journal of Public Economics 78 (2000) 81-106
4. Azariadis C. Implicit contract and underemployment equilibria. Journal of Political Economy 83 6 (1975) 1183-1202
5. Baily M. Wages and employment under uncertain demand. Review of Economic Studies 41 1 (1974) 37-50
6. Beaudry P., and Blackorby C. Taxes and employment subsidies in optimal redistribution programs. Discussion Paper 22, University of British Columbia (1997)
7. Blanchard O., and Tirole J. The optimal design of labor market institutions. A First Pass (2004) NBER working paper 10443
8. Burdett K., and Wright R. Unemployment insurance and short-time compensation: the effects on layoffs, hours per worker and wages. Journal of Political Economy 97 (1989) 1479-1496
9. Burdett K., and Wright R. Optimal firm size, taxes, and unemployment. Journal of Public Economics 39 (1989) 275-287
10. Cahuc P., and Malherbet F. Unemployment compensation finance and labor market rigidity. Journal of Public Economics 88 (2004) 481-501
11. Cahuc P., and Zylberberg A. Labor Economics (2004), MIT Press, Cambridge, Mass
12. Cahuc P., and Zylberberg A. Optimal taxation and layoff taxes. IZA Discussion Paper n°1678 (2005)
13. Choné P., and Laroque G. Optimal incentives for labor force participation. Journal of Public Economics 89 (2005) 395-425
14. Chui H., and Karni E. Endogenous adverse selection and unemployment insurance. Journal of Political Economy 106 (1998) 806-827
15. Diamond P. Income taxation with fixed hours of work. Journal of Public Economics 13 (1980) 101-110
16. Feldstein M. Temporary layoffs in the theory of unemployment. Journal of Political Economy 84 (1976) 937-957
17. Kaplov L. Taxation. NBER working paper n°12061 (2006)
18. Laroque G. Income maintenance and labor force participation. Econometrica 73 (2005) 341-373
19. Mirrlees J. An exploration in the theory of optimum income taxation. Review of Economic Studies 38 (1971) 175-208
20. Pissarides C. Employment protection. Labour Economics 8 (2001) 131-159
21. Rosen S. Implicit contracts: a survey. Journal of Economic Literature 23 (1985) 1144-1175
22. Saez E. Optimal income transfer programs: intensive versus extensive labor supply responses. Quarterly Journal of Economics 117 (2002) 1039-1073
23. Salanié B. The Economics of Taxation (2003), MIT Press