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Title:Labour taxation and its impact on employment growth
Authors:Dolenc, Primož (Author)
Laporšek, Suzana (Author)
Work type:Not categorized
Tipology:1.01 - Original Scientific Article
Organization:FM - Faculty of Management
Abstract:The paper aims to assess the characteristics of labour taxation for five different groups of workers and labour market performance (in terms of employment and unemployment rate) in the EU and to examine whether tax wedge affects employment growth in the EU. The descriptive empirical estimates show that the level of labour taxation varies greatly across EU Member States, by which the tax wedge tends to be higher among New Member States (excluding Cyprus and Malta). Furthermore, the panel regression analyses confirm statistically significant negative relationship between tax wedge and employment growth in the EU as a whole. Therefore, the empirical analysis suggests that the EU-27 should continue with the trend of reducing tax wedge, as this would have favourable effects on labour market performance, especially among New Member States.
Keywords:trg dela, obdavčitev dela, rast zaposlenosti, ekonomska politika, Evropska unija
Year of publishing:2012
Number of pages:str. 301-318
Numbering:Vol. 10, no. 3
COBISS_ID:4588247 Link is opened in a new window
Categories:Document is not linked to any category.
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Keywords:labour taxation, employment growth, labour market, economic policy, European Union


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