Tax Wedge in Labour Market

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F19%3A00111973" target="_blank" >RIV/00216224:14560/19:00111973 - isvavai.cz</a>
Result on the web
<a href="http://www.narodacek.cz/wp-content/uploads/2019/12/Proceedings-of-the-International-Scientific-Conference_2019-595-605.pdf" target="_blank" >http://www.narodacek.cz/wp-content/uploads/2019/12/Proceedings-of-the-International-Scientific-Conference_2019-595-605.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax Wedge in Labour Market
Original language description
Labour and mostly wages are subject to taxes as any other economic activity, but labour taxes are primary source of government funding in developed economies. This research paper has aim to examine possible effects of taxation in labour market on employment and unemployment rate using tax wedge indicator. Overall tax burden is not the only concern, because focus is also set on tax progressivity. Dataset which contain 25 OECD member states over 17 years is used for econometric estimation using two-step GMM method. The main result is that higher taxation of labour is associated with lower employment rate while simultaneously related to higher unemployment rate.
Czech name
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Czech description
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Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the International Scientific Conference ECONOMIC AND SOCIAL POLICY: Economic and Social Challenges for European Economy
ISBN
9788087291252
ISSN
2571-1776
e-ISSN
2694-796X
Number of pages
11
Pages from-to
583-593
Publisher name
Vysoká škola PRIGO
Place of publication
Ostrava
Event location
Čeladná, Czech Republic
Event date
Jan 1, 2019
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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