In the long run the economic incidence of a tax is unaffected by whether a tax is levied on workers, consumers or firms. In the short run, however, with wages and prices not fully flexible the incidence
may be different. ...
This paper examines the implications of extending the Ahmad-Stern (1984) model of indirect tax reform to include labor supply. The inclusion of labor supply alters the basic measure of marginal revenue cost of indirect ...
This paper examines the implications of extending the Ahmad-Stern model of indirect tax reform to include labour supply. The inclusion of labour supply alters the basic measure of marginal revenue cost (MRC) of indirect ...
We simulate a hypothetical family tax credit on a sample of French couples, using jointly a collective model of labor supply and a tax-benefit calculator. Work behaviors represent here a general concept of “effort,” and ...
Barry, Frank(University College Dublin. School of Economics, 1987-08)
In the first of these papers, Taxation and the Choice of Employment Policy, the taxation required to finance a programme of labour-subsidisation is shown to be less than that associated with investment subsidies when ...
A framework for simplified implementation of the collective model of labor supply decisions is presented in the context of fiscal reforms in the UK. Through its collective form the model accounts for the well known problem ...