1. |
2. Training funds and the incidence of training : the case of MauritiusOluyemisi Kuku, Peter F. Orazem, Sawkut Rojid, Milan Vodopivec, 2016, original scientific article Abstract: Training funds are used to incentivize training in developing countries, but the funds are based on payroll taxes that lower the return to training. In the absence of training funds, larger, high-wage and more capital-intensive firms are the most likely to offer training unless they are liquidity constrained. If firms are not liquidity constrained, the fund could lower training investments. Using an administrative data set on the Mauritius training fund, we find that the firms most likely to train pay more in taxes than they gain in subsidies. The smallest firms receive more benefits than they pay in taxes.
Keywords: izobraževanje, usposabljanje, splošna znanja, specifična znanja, financiranje izobraževanja, training, general skills, firm-specific skills, training fund, externality, cross-subsidy, tax
Published in RUP: 08.08.2016; Views: 3004; Downloads: 129
 Link to full text |
3. |
4. |
5. 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: 6721; Downloads: 90
Link to full text |
6. |
