The Response of Labour Taxation to Changes in Government Debt

Autor:	Holm-Hadulla, Fédéric, Leiner-Killinger, Nadine, Slavík, Michal
Rok vydání:	2011
Předmět:	debt fiscal adjustment labour taxes
Zdroj:	SSRN Electronic Journal.
ISSN:	1556-5068
DOI:	10.2139/ssrn.1768746
Popis:	This paper investigates the relationship between government debt and labour taxation for a panel of 18 EU countries over the period 1979-2008. The econometric estimates point to a statistically significant and economically relevant positive response of labour taxation to changes in the general government debt and interest expenditure-to-GDP ratios. The results are robust across a range of econometric specifications and labour tax indicators. JEL Classification: H2, H24, H63, J22
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::51937968cace6618e6311fc9be65660a https://doi.org/10.2139/ssrn.1768746 Zobrazit plný text záznamu