Relationship between Taxation of Labor and Employment in the European Union: Mathematical Simulation

Kód výsledku v IS VaVaI

RIV/47813059:19520/11:#0001424 - isvavai.cz

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Relationship between Taxation of Labor and Employment in the European Union: Mathematical Simulation

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Relationship between Taxation of Labor and Employment in the European Union: Mathematical Simulation

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

GP402/09/P142: Institucionální rámec fungování trhu práce v kontextu ekonomické konvergence a přijetí společné měny (aplikace na země Visegrádské skupiny)

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název periodika

International Journal of Mathematics and Computers in Simulation

ISSN

1998-0159

e-ISSN

—

Svazek periodika

5

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

8

Strana od-do

274-281

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—