Collective Bargaining and the Neutrality of Profit Taxes

국문 초록 (Abstract)

본 논문에서는 노동자의 보수가 단체 협약에 의해서 결정될 때 이윤세가 중립적인지를 표준적인 협상 모델을 써서 살펴본다. 이윤세가 중립적이 되는 충분조건을 제시한다. 또한 반례를 들어 이 조건들이 성립하지 않을 때에는 이윤세가
중립적이지 않을 수 있다는 것을 보인다. 본 논문은 단체 협약이 많이 쓰이는 나라들에서 그렇지 않은 나라들보다 이윤세의 경제에 대한 영향이 더 클 것이라고 주장한다.

다국어 초록 (Multilingual Abstract)

Using a standard bargaining model, we investigate if profit taxes are neutral when workers’compensation is determined by collective bargaining. We provide sufficient conditions under which profit taxes are neutral. We
also show by counterexamples that the violation of these conditions can lead to non-neutrality of profit taxes. We argue that the impact of profit taxes on the economy will be greater in countries where collective bargaining is prevalent than in countries where the coverage of collective bargaining is low.

목차 (Table of Contents)

• Ⅰ. Introduction
• Ⅱ. The model and results
• References
• 초록

참고문헌 (Reference)

1 Musgrave,R, "The Theory of Public Finance" Mcgraw-Hill Book Company 1959

2 Binmore, K, "The Nash Bargaining Solution in Economic Modeling" 17 : 176-188, 1986

3 Devereux, M.P, "The Corporate Income Tax:International Trends and Options for Fundamental Reform" European Commission,Director-General for Economic and Financial Affairs 2006

4 Chae, S, "Tax Incidence with Bargaining" 77 : 199-204, 2002

5 Aumann, R.J, "Power and Taxes" 45 : 1137-1161, 1977

6 Rubinstein, A, "Perfect Equilibrium in a Bargaining Model" 50 : 97-109, 1982

7 Spagnolo, G, "On Interdependent Supergames: Multimarket Contact,Concavity, and Collusion" 89 : 127-139, 1999

8 Blundell, R, "Labor Supply. in Handbook of Labor Economics" North-Holland 1559-1695, 1999

9 Altonji, J.G, "Intertemporal Substitution in Labor Supply: Evidence from Micro Data" 94 (94): S176-S215, 1986

10 Carley,M, "Industrial Relations in the EU, Japan and USA, 2001"

11 Chae, S, "Buyers’ Alliances for Bargaining Power" 13 : 731-754, 2004

12 Chae, S, "Bargaining Power of a Coalition in Parallel Bargaining, mimeo"

13 MaCurdy, T.E, "An Empirical Model of Labor Supply in a Life-Cycle Setting" 89 : 1059-1085, 1981

14 Heckman, J.J, "A Life-Cycle Model of Female Labor Supply" 47 : 47-74, 1980