The ‘Tax Shift’: A Surrealist Fantasy“, Social Europe, 15 March“
Reducing taxes on labour – personal income taxes and employers’ and employees’ social security contributions – is often seen as key to increasing employment levels. The latest crop of country-specific recommendations issued by the European Commission is a case in point.
- OECD tax burdens on wages rising without tax rate increases, OECD Publications, April 2015.
- Holter, H., Krueger, D. & Stepanchuk, S. (2015) “Tax progressivity and the government’s ability to collect additional tax revenue“, VoxEU Organisation, 20 February.