Title A cross-country analysis of the tax-push hypothesis / prepared by Fiorella Padoa Schioppa Kostoris ; authorized for distribution by Massimo Russo

Published [Washington, D.C.?] : International Monetary Fund, European Department, [1992]

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Description 1 online resource (ii, 43 pages) : illustrations Series IMF working paper ; WP/92/11 IMF working paper ; WP/92/11. Summary This paper presents a microeconomic theoretical model of union optimizing behavior which is then used to test the relevance of the tax-push hypothesis for wage formation in nine Western European countries. Two factors the compensation and the progressivity effects are shown by the model to account for the effect (if any) of tax rates on wage formation. A wage equation tested for the period 1960-1988 shows that in general small open economies have negligible compensation and progressivity effects, while in larger economies direct, indirect and social security tax rates are transferred onto the real labor cost. All countries show a weakening of the tax shifting starting at the end of the 1970s or the beginning of the 1980s Bibliography Includes bibliographical references (pages 42-43) Notes Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL English digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL Print version record Subject Wages -- Effect of taxation on -- Econometric models Form Electronic book Author International Monetary Fund. European Department. ISBN 1462330924 9781462330928

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