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Employment Taxes (employment + tax)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting100%

Selected Abstracts

EMPLOYMENT TAXES: WHERE ARE WE GOING?

ECONOMIC AFFAIRS, Issue 1 2003
John Whiting
Employment taxes have become more complicated over time, and too much of an administrative burden is now placed on employers, especially smaller ones. Combining PAYE and NIC has the potential for big simplification of the system. My basic thesis is that circumstances have changed dramatically, and so must the system, because all is not well in the employment taxes area. [source]

Financing Unemployment Benefits: Dismissal versus Employment Taxes

LABOUR, Issue 3 2006
Florian Baumann
We compare dismissal and employment taxes in a model with search frictions. Employment taxes give rise to externalities because firms do not take into account the effects their dismissal decisions have on others. These externalities can be tackled by using dismissal taxes to finance unemployment insurance. Taking into account the budget for unemployment insurance, employment taxes can be reduced by more than is necessary to offset the adverse effect of dismissal taxes on the value of the firm. The introduction of dismissal taxes leads to higher job creation and lower unemployment. [source]

EMPLOYMENT TAXES: WHERE ARE WE GOING?

ECONOMIC AFFAIRS, Issue 1 2003
John Whiting
Employment taxes have become more complicated over time, and too much of an administrative burden is now placed on employers, especially smaller ones. Combining PAYE and NIC has the potential for big simplification of the system. My basic thesis is that circumstances have changed dramatically, and so must the system, because all is not well in the employment taxes area. [source]

Financing Unemployment Benefits: Dismissal versus Employment Taxes

LABOUR, Issue 3 2006
Florian Baumann
We compare dismissal and employment taxes in a model with search frictions. Employment taxes give rise to externalities because firms do not take into account the effects their dismissal decisions have on others. These externalities can be tackled by using dismissal taxes to finance unemployment insurance. Taking into account the budget for unemployment insurance, employment taxes can be reduced by more than is necessary to offset the adverse effect of dismissal taxes on the value of the firm. The introduction of dismissal taxes leads to higher job creation and lower unemployment. [source]

THE EFFECTS OF TAXES ON LABOUR IN A DYNAMIC EFFICIENCY WAGE MODEL,

THE JAPANESE ECONOMIC REVIEW, Issue 3 2004
JOĆO RICARDO FARIA
This paper studies the impact of wage and employment taxes in an intertemporal efficiency wage model. Cases with fixed, linear and quadratic adjustment costs associated with job creation are considered. In general, the model shows that an increase in the employment tax leads to an increase in unemployment, reducing job creation, and has ambiguous effect on wages; whereas an increase in the wage tax reduces wages and has ambiguous impact on unemployment and job creation. [source]