Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/11109
Appears in Collections:Economics Journal Articles
Peer Review Status: Refereed
Title: Tax structure and the choice of compensation system
Authors: Hart, Robert A
Moutos, Thomas
Contact Email: r.a.hart@stir.ac.uk
Keywords: Wages
Profit shares
Nash bargaining
Taxation effects
Capital/labour subsidies
Issue Date: Dec-1994
Publisher: Elsevier
Citation: Hart RA & Moutos T (1994) Tax structure and the choice of compensation system, European Journal of Political Economy, 10 (4), pp. 765-781.
Abstract: We evaluate firm/union preferences for pure wage and profit sharing compensation under the generalized Nash bargaining solution concept. Emphasis is given to the effects of taxes on income as well as profit and payroll taxes. Taxes are shown to play an important role and their assessment is extended to embrace the effects of payroll tax ceilings. Finally, we consider whether differential labour/capital taxes and subsidies might influence the parties' choice of compensation system.
Type: Journal Article
URI: http://hdl.handle.net/1893/11109
DOI Link: http://dx.doi.org/10.1016/0176-2680(94)90037-X
Rights: The publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.
Affiliation: Economics
University of Stirling

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