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Letter: Replacing Payroll with Sales Taxes Shifts Risks from Firms to Governments (2006)

Pope, Robin E

Berkeley, Calif. : Berkeley Electronic Press (now: De Gruyter)

Economists' voice 3.2006, 9, art3

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ISSN: 1553-3832

Quelle: Berkeley Electronic Press Academic Journals

Thema: Wirtschaftswissenschaften

Notizen: Robin Pope argues that Kotlikoff is right to favor shifting payroll taxes to sales taxes only Kotlikoff fails to mention all the benefits that would be obtained by the shift. One of these benefits would be aiding employment by shifting the burden of risk bearing from firms to governments that can shoulder the risk burden at a lower cost than most firms can because of their risk pooling abilities.

Materialart: Digitale Medien

URL: http://www.bepress.com/ev/vol3/iss9/art3

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