When do firing taxes matter?

被引：6
|
作者：
Fella, Giulio [1 ]
机构：
[1] Queen Mary Univ London, Dept Econ, London E1 4NS, England
来源：
ECONOMICS LETTERS | 2007年 / 97卷 / 01期
关键词：
firing taxes; layoffs; quits;
D O I：
10.1016/j.econlet.2007.02.011
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Firing taxes have real effects only if layoffs are subsidized relative to quits, as it is Pareto optimal to label a separation a quit whenever doing so maximizes joint wealth. Given the size of layoff subsidies in OECD countries, firing taxes are an unlikely candidate to explain cross-country differences in labour market performance. (C) 2007 Elsevier B.V. All rights reserved.
引用
收藏
页码：24 / 31
页数：8
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