DOES LABOUR MARKET TAXATION MATTER?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090828" target="_blank" >RIV/61989100:27510/14:86090828 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
DOES LABOUR MARKET TAXATION MATTER?
Original language description
The paper analyses whether differences in the labour market and employment rates in the EU member countries can be explained by different labour taxation. In the paper the macro level cross country data characterizing labour market in 2007 and 2012 are used. The cluster analysis is applied to obtain groups of countries with similar labour market indicators. In the following step the labour taxation is compared within those groups. To represent labour taxation four indicators are used ? implicit tax rateand ratio of personal taxation to GDP as possibilities how to measure wage taxation; ratio of social security contribution to GDP to measure non-wage labour burden; and one alternative indicator - unemployment trap - is presented. The results suggest that labour markets characterised by similar labour market performance did not have alike taxation in 2007 and in the case of the most indicators the groups are more heterogeneous than EU member countries as a whole. The situation is slight
Czech name
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Czech description
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Project
<a href="/en/project/EE2.3.20.0296" target="_blank" >EE2.3.20.0296: Research team for modelling of economic and financial processes at VSB-TU Ostrava</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
4th International Scientific Conference on Taxes in the World
ISBN
978-80-905405-0-7
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
11-21
Publisher name
European Association Comenius
Place of publication
Brno
Event location
Vídeň
Event date
Dec 11, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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