Tax Wedge in Labour Market

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Wedge in Labour Market

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Tax Wedge in Labour Market

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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

Počet stran výsledku

11

Strana od-do

583-593

Název nakladatele

Vysoká škola PRIGO

Místo vydání

Ostrava

Místo konání akce

Čeladná, Czech Republic

Datum konání akce

1. 1. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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