DOES LABOUR MARKET TAXATION MATTER?

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

DOES LABOUR MARKET TAXATION MATTER?

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

DOES LABOUR MARKET TAXATION MATTER?

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/EE2.3.20.0296" target="_blank" >EE2.3.20.0296: Výzkumný tým pro modelování ekonomických a finančních procesů na VŠB-TU Ostrava</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

10

Strana od-do

11-21

Název nakladatele

European Association Comenius

Místo vydání

Brno

Místo konání akce

Vídeň

Datum konání akce

11. 12. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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