EMPLOYMENT AND TAXATION IN OECD COUNTRIES

被引：0

作者：

Zimcik, Petr ^{[1
]}

机构：

[1] Newton Univ, Inst Econ, Rasinova 103-2, Brno 60200, Czech Republic

来源：

PROCEEDINGS OF THE INTERNATIONAL SCIENTIFIC CONFERENCE ECONOMIC AND SOCIAL POLICY | 2021年

关键词：

Employment; Labour Market; Taxation; Tax Progressivity; TAX WEDGE; LABOR; UNEMPLOYMENT; GROWTH;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Labour market is a crucial segment of any economy, as a special place where labour demand can meet with labour supply. This market also has many specifications and characteristics that can be seen in every country. One specification is the taxation, which can influence both sides in the labour market. This empirical study has aim to examine possible effects of taxation in the labour market on employment and unemployment rate. In addition to the overall tax burden, focus is also set on tax progressivity as one of key factors. Method for estimation was chosen dynamic GMM estimator as the most suitable method. The key finding was a negative effect of labour tax progressivity on both extensive and intensive employment.

引用

页码：530 / 539

页数：10

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