منابع مشابه
IZA Discussion Paper No. 55
Value-added Tax versus Social Security Contributions In order to alleviate unemployment it is often recommended to reduce social security contributions (SSC) and to compensate for the ensuing loss in revenues by a rise in the value-added tax (VAT). Assuming unemployment to be caused by efficiency wages, it is shown that a balanced-budget shift from a payroll tax to a VAT will increase employmen...
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* We thank to the Institute of Household Economy (Kakei-Keizai-Kenkyu-Sho) for providing us micro-level data from the Japanese Panel Survey of Consumption. We also thank to participants at the ESRI seminar. The views expressed in this paper are those of authors' and do not necessarily represent those of the Economic and Social Research Institute or of the Japanese Government. Abstract The 1990s...
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ژورنال
عنوان ژورنال: Entorno
سال: 2014
ISSN: 2218-3345,2071-8748
DOI: 10.5377/entorno.v0i55.6339