Shifting taxes from labor to consumption: more employment and more inequality
"This paper investigates the effect of shifting taxes from labor income to consumption on labor supply and the distribution of income in Germany. We simulate stepwise increases in the value-added tax (VAT) rate, which are compensated by revenue-neutral reductions in income-related taxes. We dif...
| Main Authors: | , |
|---|---|
| Institution: | ETUI-European Trade Union Institute |
| Format: | TEXT |
| Language: | English |
| Published: |
Mannheim
2015
ZEW |
| Subjects: | |
| Online Access: | https://www.labourline.org/KENTIKA-19112206124919304889-Shifting-taxes-from-labor-to-c.htm |
