When do firing taxes matter?

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• 作者：Giulio Fella
• 关键词：Firing taxes ; Layoffs ; Quits
• 刊名：Economics Letters
• 出版年：2007
• 期刊代码：9_01651765
• 类别：eco
• 出版时间：October 2007
• 卷：97
• 期：1
• 页码：24-31
• 文件大小：153 K

摘要

Firing taxes have real effects only if layoffs are subsidized relative to quits, as it is Pareto optimal to label a separation a quit whenever doing so maximizes joint wealth. Given the size of layoff subsidies in OECD countries, firing taxes are an unlikely candidate to explain cross-country differences in labour market performance.