Cover IMF Working Papers
Taxation and Unemployment
Author:
Mr. Howell H Zee
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Series:
IMF Working Papers
Volume/Issue:
Volume 1996: Issue 045
Language:
English
Publication Date:
01 May 1996
DOI:
https://doi.org/10.5089/9781451974348.001
ISBN:
9781451974348
ISSN:
1018-5941
Pages:
56
Keywords:
WP; transition economy; OECD country; payroll tax; tax wedge; equilibrium unemployment; tax provision; unemployment issue; adverse impact; capital goods; benefit position; tax instrument; excess wage tax; direct labor; Unemployment; Labor markets; Labor taxes; Employment; Africa; Eastern Europe; North America; Western Europe
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund
Volume 1996: Issue 045