IMF Working Papers

Taxation and Unemployment

By Howell H Zee

May 1, 1996

Preview Citation

Format: Chicago

Howell H Zee. Taxation and Unemployment, (USA: International Monetary Fund, 1996) accessed November 21, 2024
Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

This paper reviews conceptual linkages between taxation and unemployment, available empirical evidence and country policies that may have a bearing on these linkages in the OECD and in a sample of developing and transitional economies, Fund policy advice on these issues, and tax policy options in addressing the unemployment problem. It concludes that the emphasis in policy should be placed on minimizing tax distortions, rather than on formulating activist tax policies to reduce unemployment.

Subject: Employment, Labor, Labor markets, Labor taxes, Taxes, Unemployment

Keywords: Adverse impact, Africa, Benefit position, Capital goods, Direct labor, Eastern Europe, Employment, Equilibrium unemployment, Excess wage tax, Labor markets, Labor taxes, North America, OECD country, Payroll tax, Tax instrument, Tax provision, Tax wedge, Transition economy, Unemployment, Unemployment issue, Western Europe, WP

Publication Details

  • Pages:

    56

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 1996/045

  • Stock No:

    WPIEA0451996

  • ISBN:

    9781451974348

  • ISSN:

    1018-5941

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