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A Microeconomic Model of Tax Shifting on Optimum Wage Setting
A Testable Model of the Wage Setting for Nine European Countries
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Accounts various issues Austria average direct tax Belgium ceteris paribus Chart coefficient column compensation effect constant consumer price cross-country deflator degree of progressivity Denmark direct tax rate direct tax system dp/dw econometric results Economic Outlook historical employees employment relative endogenous exogenous variables facto fiscal indexation fiscal parameter fiscal system flat flat tax full employment fully indexed GDP deflator increase Italy logarithm macroeconomic wage equation marginal direct tax marginal tax rate multicollinearity National Accounts various net real wage Netherlands nine European countries nominal wage rate OECD National Accounts Padoa Schioppa partially indexed personal income tax product price progressivity effect progressivity index real labor cost real reservation wage real wage rate regressors reported by Table security tax rate semi-elasticity social security contributions social security tax structural break Sweden Table 2a tax progressivity tax wedge tax-push hypothesis taxation is progressive union to employment United Kingdom wage setting weight assigned zero