Public finance solutions to the European unemployment problem?
研究通过将税收负担从低技能劳动力转移来减少结构性失业，发现只有当工资形成对税收激励足够敏感时，这种税收转移才能提高总就业和福利，并建议对与家庭生产和地下经济直接竞争的消费服务部门提供税收优惠或补贴。
Summary Public finance solutions A tax shift away from low-paid labour may fight unemploymentUnemployment in Europe is heavily concentrated among low-skilled workers. It has therefore been suggested that structural unemployment could be reduced by shifting the tax burden away from low-skilled labour and away from the production of consumer services, which are intensive in the use of such labour. This paper finds that a tax shift away from low-paid labour may raise aggregate employment and welfare, but only if wage formation is sufficiently responsive to changing tax incentives. The analysis also suggests that non-negligible employment and welfare gains could be reaped by offering tax concessions or subsidies to those parts of the consumer service sector which compete most directly with low-productivity home production and with underground economic activity.— Peter Birch Sørensen