Payroll Tax Reform and Job Distribution

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Taxation on employment is explored in a labor search model with two types of jobs of different productivity and on-the-job search. The high-productive job is charged with both payroll and income taxes, while the low-productive jobs with income tax only. A tax reform to reduce payroll tax and raise income tax shifts the steady-state equilibrium distribution of jobs toward less productive ones. The result stands in a sharp contrast to the usual argument that replacement of payroll tax with income tax creates more of high-productive jobs.

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