Taxation and Unemployment

56 Pages Posted: 15 Feb 2006

Date Written: May 1996

Abstract

This paper reviews conceptual linkages between taxation and unemployment, available empirical evidence and country policies that may have a bearing on these linkages in the OECD and in a sample of developing and transitional economies, Fund policy advice on these issues, and tax policy options in addressing the unemployment problem. It concludes that the emphasis in policy should be placed on minimizing tax distortions, rather than on formulating activist tax policies to reduce unemployment.

JEL Classification: E24, E62, H20, J38, J68

Suggested Citation

Zee, Howell H., Taxation and Unemployment (May 1996). IMF Working Paper No. 96/45, Available at SSRN: https://ssrn.com/abstract=882945

Howell H. Zee (Contact Author)

Xiamen University ( email )

Xiamen, Fujian 361005
China

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