Tax Wedges and Labour Costs
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F18%3A%230000334" target="_blank" >RIV/04274644:_____/18:#0000334 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Tax Wedges and Labour Costs
Original language description
The tax wedge shall express the share of taxes and social security contributions in total labour costs in a given state. The Czech tax wedge, published by the OECD, expresses this relationship correctly only because we do not have mandatory private pension savings, significant occupational pension schemes or similar products. The annual OECD publication “Taxing Wages” ignores non-tax compulsory payment wedges, even though the OECD calculates and reports them on its website. From the widely published data in Taxing Wages, it is not possible to generate recommendations to reduce the tax burden of labour or merely the rate of employer social security contributions in Czechia. Various welfare regimes use different forms of social security funding with an automatic impact on the structure of labour costs. In Czechia, the rationalization of personal income tax and social security contributions can be relatively straightforward, resulting, in particular, in integrating the personal income tax and the employee social security contributions. This paper constitutes an international comparison and analysis of the labour cost structure, aiming at correcting or confirming the conclusions and recommendations of the OECD and the EC for Czechia.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50200 - Economics and Business
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of 15th International Conference Economic Policy in the European Union Member Countries
ISBN
9788024841557
ISSN
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e-ISSN
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Number of pages
18
Pages from-to
306-323
Publisher name
VŠB-TU Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Jan 1, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000451959800023