Warianty tytułu
Języki publikacji
Abstrakty
This paper covers the current issue of income and payroll tax burdens on labour. Payroll taxes have had a significant impact on behaviour both in the labour market and economy-wide. Tax revenues and contributions to social insurance schemes are a significant source of government receipts and also an instrument that influences employment policies. This paper focuses on how this burden is measured, using a number of methods on both the macroeconomic and microeconomic levels, emphasizing the effective marginal tax rate, an indicator that reflects the income and payroll tax burden on the working population alongside those interacting with benefit schemes. It also provides an assessment of the income and payroll tax system currently operating in Slovakia, with a particular focus on the labour market, and includes recommendations from the authors.(original abstract)
Czasopismo
Rocznik
Numer
Strony
1011-1026
Opis fizyczny
Twórcy
autor
- University of Economics in Bratislava, Slovak Republic
autor
- University of Economics in Bratislava, Slovak Republic
autor
- University of Economics in Bratislava, Slovak Republic
Bibliografia
- Bieliková, A., & Štofková, K. (2010). Dane v teórii a praxi [Taxes in theory and practice]. Žilina: Žilinská univerzita [in Slovak].
- Carone, G., Immervoll, H., Paturot, D., Salomäki, A. (2004). Indicators of unemployment and low-wage traps: Marginal effective tax rates on employment incomes (OECD Social Employment and Migration Working Paper No. 18).
- Carone, G., & Salomäki, A. (2005) Indicators of unemployment and low wage traps. In European Commission (Special Report No. 2, 2005) European economy: Indicators and policies to make work pay. Brussels.
- Dušek, L. Kalíšková, K., & Munich, D. (2018). České dane pred volbami: Kto a kolik platí? [Czech taxes before the election: Who and how much does it pay?] IDEA, CERGE-EI. Retrieved December 11, 2018, from https://getpocket.com/ [in Czech].
- European Commission (2017). Economic databases and indicators. Retrieved December 11, 2018, from http://europa.eu/
- Kosi, T., & Bojnec, Š. (2006). The impact of labor taxation on job creation and unemployment. Journal of Economics, 54(7), 652-667
- Haveman, R. (1996). Reducing poverty while increasing employment: A primer on alternative strategies and a blueprint. OECD Economic Studies, 26, 7-42.
- Kubátová, K. (2006). Daňová teorie a politika [Tax theory and policy]. 4th edition. Praha: ASPI Publishing [in Slovak].
- Ódor, L. (2005). Možnosti znižovania odvodov na Slovensku [Possibilities of reducing deductions in Slovakia]. Bratislava: Institute of Financial Policy, Ministry of Finance of the Slovak Republic. Retrieved December 11, 2018, from http://www.finance.gov.sk/ [in Slovak].
- Pavel, J. (2005). Vliv daní a dávek na pracovní úsilí v ČR [The impact of taxes and benefits on labor efforts in the Czech Republic]. Retrieved December 11, 2018, from https://docplayer.cz/ [in Czech].
- Repková, D. (2012). Vplyv marginálneho zdanenia na ochotu pracovať [The impact of marginal taxation on willingness to work]. Ekonomické Spektrum, VII(1), 18-27 [in Slovak].
- Schultzová, A. et al. (2009). Daňová politika a optimalizácia daňového systému [Tax policy and optimization of the tax system]. Bratislava: Iura Edition [in Slovak].
- Schultzová, A. et al. (2011). Daňová teória a politika I [Tax theory and policy I]. Bratislava: Iura Edition [in Slovak].
- Vítek, P. (2011). Ekonomická analýza daňových nástrojov [Economic analysis of tax instruments]. In J. Medved, J. Nemec, et.al. Verejné financie [Public finance]. Bratislava: Sprint [in Slovak].
- Vork, A., Leetmaa, R., Paulus, A., & Anspal, S. (2007). Tax-benefit systems in the new member states and their Impact on labour supply and employment (PRAXIS Working Paper No 26/2007).
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171544657
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