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5. Obdavčitev dela in rast zaposlenosti: Slovenija v mednarodnem kontekstuPrimož Dolenc, Suzana Laporšek, 2011, izvirni znanstveni članek Opis: V članku so obravnavane značilnosti davčnega primeža, stopnje zaposlenosti in brezposelnosti v državah OECD in EU-27, s posebnim poudarkom na Sloveniji, ter analiziran učinek davčnega primeža na zaposlenost. Rezultati empirične analize so pokazali, da lahko države OECD in EU-27 razvrstimo v dve skupini glede na stopnje zaposlenosti in brezposelnosti. Prva skupina beleži nizko stopnjo zaposlenosti in visoko stopnjo brezposelnosti ter visok davčni primež, medtem ko ima druga skupina držav obratne značilnosti. Negativni učinek davčnega primeža na rast zaposlenosti v EU-27 je potrdila tudi panelna regresijska analiza. Slovenija se uvršča med države z visokim davčnim primežem, za katere je še posebej pomembno, da slednjega še naprej znižujejo. Ključne besede: davki, obdavčenje, dohodek, zaposlenost, ekonomska politika, OECD, EU, Evropska unija, Slovenija Objavljeno v RUP: 10.07.2015; Ogledov: 2320; Prenosov: 16 Povezava na celotno besedilo |
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7. Davčne oazeAndrej Vouk, 2005, diplomsko delo Ključne besede: davki, davčna politika, davčne oaze, zakonodaja, transferne cene, OECD, Slovenija, diplomska dela Objavljeno v RUP: 15.10.2013; Ogledov: 4336; Prenosov: 157 Celotno besedilo (489,94 KB) |
8. Tax wedge on labourPrimož Dolenc, Milan Vodopivec, 2005, objavljeni znanstveni prispevek na konferenci Opis: 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. Ključne besede: economic policy, tax wedge, Slovenia, European Union, OECD Objavljeno v RUP: 15.10.2013; Ogledov: 5510; Prenosov: 84 Povezava na celotno besedilo |
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