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Taxes on Payroll, Revenues and Profits in Three Models of Collective Bargaining

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  • Goerke, Laszlo

Abstract

Variations in company taxes are analyzed for a right-to-manage model, an efficient bargaining setting, and a seniority approach. Taxes cannot be shifted forward by the risk-neutral firm. Alternative income and bargaining power are allowed to vary with taxes. Employing the assymetric Nash solution, it is found that changes in a payroll, revenue, or profit tax can have differing implications for labor demand curve models and efficient bargaining solutions. This distinction might provide a novel basis for empirical work. Variations in bargaining power and, within a labor demand curve setting, the union's objective function do not change results. Copyright 1996 by Scottish Economic Society.

Suggested Citation

  • Goerke, Laszlo, 1996. "Taxes on Payroll, Revenues and Profits in Three Models of Collective Bargaining," Scottish Journal of Political Economy, Scottish Economic Society, vol. 43(5), pages 549-565, November.
    • Handle: RePEc:bla:scotjp:v:43:y:1996:i:5:p:549-65
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    Cited by:

    1. Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 107-140, November.
    2. Giuseppe Croce, 2015. "Il "welfare bilaterale" e i suoi effetti sull?occupazione," QUADERNI DI ECONOMIA DEL LAVORO, FrancoAngeli Editore, vol. 2015(103), pages 223-244.
    3. Marco de Pinto, 2012. "Unemployment Benefits as Redistribution Scheme of Trade Gains - a Positive Analysis," MAGKS Papers on Economics 201210, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    4. Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012. "The direct incidence of corporate income tax on wages," European Economic Review, Elsevier, vol. 56(6), pages 1038-1054.
    5. Claus‐Jochen Haake & Thorsten Upmann & Papatya Duman, 2023. "Wage bargaining and employment revisited: separability and efficiency in collective bargaining," Scandinavian Journal of Economics, Wiley Blackwell, vol. 125(2), pages 403-440, April.
    6. de Pinto, Marco, 2012. "Unemployment Benefits as Redistribution Scheme of Trade Gains - a Positive Analysis," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 66059, Verein für Socialpolitik / German Economic Association.
    7. Goerke, Laszlo & Madsen, Jakob B., 2003. "Earnings-Related Unemployment Benefits in a Unionised Economy," IZA Discussion Papers 701, Institute of Labor Economics (IZA).
    8. Marco de Pinto, 2012. "Unemployment Benefits as Redistribution Scheme for Trade Gains - A Positive Analysis," IAAEU Discussion Papers 201204, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
    9. Tomas Kögel, 2005. "On Substituting Consumption Taxes for Unemployment Insurance Contributions to Reduce Unemployment," Discussion Paper Series 2005_11, Department of Economics, Loughborough University, revised Sep 2005.
    10. Michaelis, Jochen & Birk, Angela, 2006. "Employment- and growth effects of tax reforms," Economic Modelling, Elsevier, vol. 23(6), pages 909-925, December.
    11. Sunnevag, Kjell J., 2002. "Auctions combined with ex post taxation--expected revenue when three parties want a piece of the cake," Resources Policy, Elsevier, vol. 28(1-2), pages 49-59.
    12. Ossi Korkeamäki, 2011. "The Finnish payroll tax cut experiment revisited, or where did the money go?," ERSA conference papers ersa11p898, European Regional Science Association.
    13. Goerke, Laszlo, 1997. "Taxes in an open shop trade union model," Discussion Papers, Series II 346, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    14. Korkeamäki, Ossi, 2011. "The Finnish payroll tax cut experiment revisited," Working Papers 22, VATT Institute for Economic Research.
    15. Goerke, Laszlo, 1997. "Taxes in an efficiency wage economy," Discussion Papers, Series II 335, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    16. Giuseppe Croce, 2015. "Tax-benefits policies jointly run by the social partners:Labour market implications of the Bipartite Sectoral Funds," Working Papers in Public Economics 173, Department of Economics and Law, Sapienza University of Roma.
    17. Marco de Pinto, 2012. "The Redistribution of Trade Gains and the Equity-Efficiency Trade-Off," IAAEU Discussion Papers 201206, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
    18. Wu T.C. Michael, 2016. "Profit Tax Evasion under Wage Bargaining Structure," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 16(2), pages 817-834, June.
    19. Goerke, Laszlo & Madsen, Jakob B., 2003. "Earnings-related unemployment benefits and unemployment," Economic Systems, Elsevier, vol. 27(1), pages 41-62, March.
    20. Tsaur‐Chin Wu & Ching‐Yang Liang & Kun‐Li Lin, 2022. "Environmental effectiveness of tax compliance policy in the presence of labor unions," International Journal of Economic Theory, The International Society for Economic Theory, vol. 18(2), pages 137-153, June.
    21. repec:wsr:wpaper:y:2012:i:092 is not listed on IDEAS

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