Univ.-Prof. Dr. Laszlo Goerke

Redundancy Pay and Collective Dismissals

Redundancy payments for collective dismissals are incorporated into a Shapiro-Stiglitz model of efficiency wages. It is shown that a fixed...

Tax Progressivity and Tax Evasion

More progressive income taxes raise employment in models of imperfectly competitive labour markets. However, this prediction is not robust to...

Value-added Tax versus Social Security Contributions

In order to alleviate unemployment it is often recommended to reduce social security contributions (SSC) and to compensate for the ensuing loss in...

The Wedge

It is often argued that the quantity which is traded on the market is independent of the side of the market which is taxed. However, this assertion...

Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons

In an efficiency wage economy with variable profits, a shift from payroll to employment taxes will reduce unemployment if the tax level is held...

Tax Evasion in a Unionised Economy

In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if...

Earnings-Related Unemployment Benefits in a Unionised Economy

We show that a stronger earnings relationship of unemployment compensation reduces wages and increases employment in an economy in which wages are...

Fiscal Policy, Economic Integration and Unemployment

In this paper fiscal policy is examined for an open economy characterised by unemployment due to efficiency wages. We allow for capital and firm...

Norm-Based Trade Union Membership

Evidence for Germany

In the absence of closed-shops and discriminatory wage policies, union membership can be explained by the existence of social norms. We describe a...