Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  AMADEUS DATASET
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

RELATIONSHIP BETWEEN EMPLOYMENT AND EFFECTIVE TAXATION OF LABOUR ON ENTERPRISE LEVEL IN EU

100%
Tepperová J., Helman K.
Ekonomický časopis (Journal of Economics)
|
2019
|
vol. 67
|
issue 1
52 – 68
EN
The taxation of labour affects labour supply and demand, influencing the decisions of both employees and employers. As the effects of labour taxation are often contradictory, final relationships between the labour tax and other variables are not always transparent. In order to describe (reveal) the relationship between effective taxation of labour and the number of employees as well as between effective taxation of labour and the ratio of employment costs to total company costs, both adjusted for the company size and a country’s economic level, we conducted the empirical analysis of 19 EU countries using the Amadeus dataset of firms for the years 2010 – 2013. We emphasize the data-oriented discussion about the correct specification of a regression model. Over the whole research period, the results show a negative relationship for the two dependent variables analysed.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.