haku: @author Holmlund, B. / yhteensä: 15
viite: 9 / 15
| Tekijä: | Holmlund, B. Lundborg, P. |
| Otsikko: | Incidence analysis of financing unemployment benefits in a partially unionized economy. |
| Lehti: | Economica
1990 : AUG, VOL. 57:227, p. 371-382 |
| Asiasana: | EMPLOYEE BENEFITS UNEMPLOYMENT FINANCING |
| Kieli: | eng |
| Tiivistelmä: | The incidence of unemployment is analysed under alternative financing modes in a two-sector general equilibrium model with a segmented labour market where one sector is unionized and queue unemployment exists. Specific tax incidence as well as balanced budget incidence are analyzed. The main results are: The distributional effects are identical irrespective of which factor is in the union sector, the distributional effects are also identical irrespective of which is taxed in the non-union sector, and labour gains by a uniform unemployment insurance tax on capital in both sectors and may or may not gain from a uniform labour tax, while capital owners lose in both cases. Thus what matters is which sector, and not which factor, is taxed. |
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