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| Tekijä: | Jacobsen Kleven, H. Sörensen, P. B. |
| Otsikko: | Labour tax reform, the good jobs and the bad jobs |
| Lehti: | Scandinavian Journal of Economics
2004 : VOL. 106:1, p. 45-64 |
| Asiasana: | Labour markets Tax reform |
| Kieli: | eng |
| Tiivistelmä: | Recent proposals to shift the tax burden away from low-paid labour is analysed, assuming a dual labour market where the "good" high-paying jobs are rationed. A shift in the tax burden from low-paid to high-paid workers has an ambiguous effect on the level of aggregate employment while the allocation of aggregate employment is further distorted. Even if the tax reform raises total employment, economic efficiency may be reduced because labour is reallocated from high-productive to low-productive jobs. |
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