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Formát
| Článek |
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Hlavní záhlaví
|  Zimčík, Petr |
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Název
| Employment and Taxation in OECD Countries / Petr Zimčík |
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Popis (rozsah)
| 2 obrázky, 2 tabulky |
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Typ obsahu
| text |
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Ext.odkaz
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 Plný text
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EXEMPLÁŘE
| Všechny jednotky |
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Zdroj.dokument
| Proceedings of International Scientific Conference Economic and Social Policy. -- Ostrava : Vysoká škola sociálně správní, 2021. -- Strana 530-539. -- ISSN 2571-1776. -- ISBN 978-80-87291-29-0 |
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Poznámka
| Obsahuje bibliografii |
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Abstrakt
| 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.. |
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Předmět. heslo
| trh práce |
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| zaměstnanost |
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| daně |
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| daňová politika |
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Klíčová slova
| * daňová progrese |
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Skupina Konspektu
| 331 - Práce |
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MDT
| 331.5 |
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| 336.1/.5 |
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Systém. číslo
| 006500363 |
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