Taxes and unemployment

被引：0
|
作者：
Biswas, Rajit [1 ]
Thandassery Ramakrishnan, Vandana [2 ]
机构：
[1] Ctr Dev Studies, Med Coll PO, Thiruvananthapuram 695011, Kerala, India
[2] Univ Calif Irvine, Dept Econ, Irvine, CA 92717 USA
来源：
INTERNATIONAL JOURNAL OF ECONOMIC THEORY | 2022年 / 18卷 / 02期
关键词：
monopolistic competition; scale economies; unemployment; unit and ad valorem taxes; AD-VALOREM; UNIT TAXES; MONOPOLISTIC COMPETITION; EFFICIENCY; OLIGOPOLY; TAXATION; LABOR;
D O I：
10.1111/ijet.12299
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The present model revisits the issue of unit and ad valorem taxes in a model of monopolistic competition. It is shown that if the assumption of full employment is relaxed, then taxation can increase employment conditionally when the elasticity of substitution among varieties is low. Moreover, with the same level of initial unemployment, ad valorem tax is better than unit tax in terms of employment, when the targeted tax revenue is relatively high and scale economies are strong.
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页码：182 / 194
页数：13
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