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Do general and firm-specific employer payroll taxes have the same incidence? : Theory and evidence

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  • Vaillancourt, Francois
  • Marceau, Nicolas

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  • Vaillancourt, Francois & Marceau, Nicolas, 1990. "Do general and firm-specific employer payroll taxes have the same incidence? : Theory and evidence," Economics Letters, Elsevier, vol. 34(2), pages 175-181, October.
    • Handle: RePEc:eee:ecolet:v:34:y:1990:i:2:p:175-181
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    Cited by:

    1. Edison Roy César & François Vaillancourt, 2010. "Does a Specific Union Impact on Wage Increases? Evidence from Canada, 1985-2007," CIRANO Working Papers 2010s-09, CIRANO.
    2. Ángel Melguizo & José González-Páramo, 2013. "Who bears labour taxes and social contributions? A meta-analysis approach," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(3), pages 247-271, August.
    3. Jonathan Deslauriers & Benoit Dostie & Robert Gagné & Jonathan Paré, 2021. "Estimating the impacts of payroll taxes: Evidence from Canadian employer–employee tax data," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(4), pages 1609-1637, November.
    4. Richard Bird & Michael Smart, 2001. "Tax Policy and Tax Research in Canada," The State of Economics in Canada: Festschrift in Honour of David Slater, in: Patrick Grady & Andrew Sharpe (ed.),The State of Economics in Canada: Festschrift in Honour of David Slater, pages 59-78, Centre for the Study of Living Standards.

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