Union strategy and optimal direct taxation

• 成果类型: Article
• 署名作者: Kessing, SG; Konrad, KA
• 署名单位: Free University of Berlin
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2005.03.002
• 发表日期: 2006
• 页码: 393-402
• 关键词: Optimal income taxation; Labor unions; work hours

摘要

Restrictions on working hours are more important in countries with a large welfare state. We show that this empirical observation is consistent with the strategic effects of such restrictions in a welfare state in the context of optimal direct taxation in the tradition of Mirrlees (1971) [Mirrlees, J.A., 1971. An exploration in the theory of optimum income taxation. Review of Economic Studies 38, 175-208]. Our results also apply to non-welfarist states that have income redistribution, but not in purely extortionary states. (c) 2005 Elsevier B.V. All rights reserved.