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94. Tax wedge on labourPrimož Dolenc, Milan Vodopivec, 2005, published scientific conference contribution Abstract: When taxes on labor are introduced the tax wedge between labor costs paid by employer (gross wage) and net wage received by employee appears. At a certain level of wage, higher tax wedge on labor increases unemployment and decreases employment, ceteris paribus. The paper tackles with thee main questions: characteristics of tax wedge on labor, unemployment and employment rate in OECD countries in near past, tax wedge on labor policy in EU15 and new EU members and tax system and its effects on unemployment and employment rate in Slovenia. We found that OECD countries can be classified in two groups of countries if tax wedge on labor, unemployment rate and employment rate are taken into consideration. First group is high tax wedge, high unemployment rate and low employment rate group of countries, whereas the other group has alternative characteristics. European member states (old and new) have on average higher tax burden on labor than OECD average, consequentlz suffering from higher unemployment rates. Slovenia has unreasonably high tax wedge on labor; in EU onlz Belgium and Germany have a higher tax burden. According to previous and our empirical findings we suggest that Slovenia could benefit from lowering tax wedge.
Keywords: economic policy, tax wedge, Slovenia, European Union, OECD
Published in RUP: 15.10.2013; Views: 5767; Downloads: 84
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95. Analysis of the financial performance in the Slovenian tourism economyTanja Planinc, Štefan Bojnec, Saša Planinc, 2013, original scientific article Abstract: This paper aims to analyze the difference in financial performance of the different tourism economy activities in Slovenia. The analysis was performed for the period 19952009. We analyzed the financial indicators on the basis of the official company accounts data. The nominal financial data are deflated by the statistical deflator for value of inflation in order to obtain real values of financial indicators over the analyzed years. We included financial indicators that are related to the business performance of enterprises in the Slovenian tourism economy. The research hypothesis was tested using quantitative analysis employing nonparametric Kruskal-Wallis test and Wilcoxon-Mann-Whitney test of the secondary data used. The empirical analysis confirmed that there are significant differences in financial performance among different tourism economy activities in Slovenia.
Keywords: tourism economy, financial analysis, financial performance, hypothesis testing, Slovenia
Published in RUP: 15.10.2013; Views: 2999; Downloads: 56
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