Tax Wedges and Labour Costs

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Wedges and Labour Costs

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Tax Wedges and Labour Costs

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

18

Strana od-do

306-323

Název nakladatele

VŠB-TU Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000451959800023