Relationship between Taxation of Labor and Employment in the European Union: Mathematical Simulation
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F11%3A%230001424" target="_blank" >RIV/47813059:19520/11:#0001424 - 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
Relationship between Taxation of Labor and Employment in the European Union: Mathematical Simulation
Original language description
The paper deals with a relationship between taxation of labor and employment. When taxes on labor are introduced the tax wedge between labor costs paid by employer (gross wage) and net wage received by employee appears. The paper is focused on characteristics of labor taxation and its effects on the labor market, the level of employment or unemployment especially. The paper also analyzes and compares total tax wedge in European Union countries (original EU-15 Member States and Visegrád Group countries -Czech Republic, Hungary, Poland and Slovakia). We found that EU Member States could be classified into two groups of countries - with high tax wedge or low tax wedge. The paper also tries to identify the relationship between the tax wedge and the employment rate in Visegrád countries. The main research method was a panel data regression model over the period 2000-2009. The empirical estimates have shown that an increase in the tax wedge decreases the employment rate.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GP402%2F09%2FP142" target="_blank" >GP402/09/P142: Institutional labour market framework in the context of economic convergence and adopting single currency (application on Visegrád group)</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Journal of Mathematics and Computers in Simulation
ISSN
1998-0159
e-ISSN
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Volume of the periodical
5
Issue of the periodical within the volume
3
Country of publishing house
US - UNITED STATES
Number of pages
8
Pages from-to
274-281
UT code for WoS article
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EID of the result in the Scopus database
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