Tax Reform and Employment in Europe
John Hutton and
Anna Ruocco ()
International Tax and Public Finance, 1999, vol. 6, issue 3, 263-287
Abstract:
The purpose of this paper is to investigate to what extent modifications of tax systems between 1985 and 1992 within major parts of the European Union contributed to changes in the labour market. The principal countries under investigation are Germany, Italy, France and the United Kingdom, and the method of investigation is the numerical simulation of a multi-country general equilibrium model. Changes in VAT rates and in the personal income tax schedule are investigated. We conclude that a non-trivial part of the labour market changes may be due to reactions of the market to changes in these tax rates. Copyright Kluwer Academic Publishers 1999
Keywords: applied general equilibrium; labour markets; tax reform (search for similar items in EconPapers)
Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:kap:itaxpf:v:6:y:1999:i:3:p:263-287
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DOI: 10.1023/A:1008730928998
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