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- IMAI Ryoichi
- International Student Center, Kyushu University : Associate Professor
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Description
Taxation on employment is explored in a labor search model with two types of jobs of different productivity and on-the-job search. The high-productive job is charged with both payroll and income taxes, while the low-productive jobs with income tax only. A tax reform to reduce payroll tax and raise income tax shifts the steady-state equilibrium distribution of jobs toward less productive ones. The result stands in a sharp contrast to the usual argument that replacement of payroll tax with income tax creates more of high-productive jobs.
Journal
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- 九州大学留学生センター紀要
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九州大学留学生センター紀要 26 61-76, 2018-03
International Student Center, Kyushu University
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Details 詳細情報について
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- CRID
- 1390574181078718720
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- NII Article ID
- 40021542094
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- NII Book ID
- AN10432960
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- DOI
- 10.15017/4782111
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- HANDLE
- 2324/4782111
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- NDL BIB ID
- 028983276
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- ISSN
- 13402897
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- Text Lang
- en
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- Data Source
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- JaLC
- IRDB
- NDL
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Allowed