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

100%
Tepperová J., Helman K.
Ekonomický časopis (Journal of Economics)
|
2019
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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.
2

ROVNÁ DAŇ A ZDANENIE PRÁCE – ČESKÁ A SLOVENSKÁ SKÚSENOSŤ

86%
Beblavý M., Prousková E.
Ekonomický časopis (Journal of Economics)
|
2010
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vol. 58
|
issue 8
821 – 837
EN
The paper looks at implications of introduction of flat tax in Slovakia in 2004 and the Czech Republic in 2008 from the point of view of labour taxation. The overall level of the labour taxation decreased in both countries, but the distribution of gains was uneven between various income groups. Comparing the two countries after the reform, the absolute level of the labour taxation is higher for most income groups in Slovakia. After the reform, the upper income brackets had an even bigger advantage in the overall labour taxation compared to the middle class. At the same time, neutrality of labour taxation vis-à-vis various legal forms of employment did not improve. On the contrary, differences in tax wedge at the same income level depending on the legal form of payment (employment, self-employment, limited liability of company owned by 1 person) have increased.
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