| MERTL, Jan a Lenka FARKAČOVÁ. Supporting Voluntary Prolonged Labour Market Participation Through Fiscally Sustainable Schemes. Economic Annals. Belgrade: Faculty of Economics, University of Belgrade, 2024, roč. 69, č. 240, s. 57-87, 30 s. ISSN 0013-3264. Dostupné z: https://dx.doi.org/10.2298/EKA2440057M. |
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@article{11132,
author = {Mertl, Jan and Farkačová, Lenka},
article_location = {Belgrade},
article_number = {240},
doi = {http://dx.doi.org/10.2298/EKA2440057M},
keywords = {Employment of the elderly; workplace; social policy; retirement; fiscal policy; fiscal revenue},
language = {eng},
issn = {0013-3264},
journal = {Economic Annals},
note = {Projekt 7429/2023/2 - ke dni 27/3/2024 ve Scopusu nevloženo, hodnoceno dle kvartilu za rok 2022},
title = {Supporting Voluntary Prolonged Labour Market Participation Through Fiscally Sustainable Schemes},
url = {https://doiserbia.nb.rs/img/doi/0013-3264/2024/0013-32642440057M.pdf},
volume = {69},
year = {2024}
}
TY - JOUR
ID - 11132
AU - Mertl, Jan - Farkačová, Lenka
PY - 2024
TI - Supporting Voluntary Prolonged Labour Market Participation Through Fiscally Sustainable Schemes
JF - Economic Annals
VL - 69
IS - 240
SP - 57-87
EP - 57-87
PB - Faculty of Economics, University of Belgrade
SN - 00133264
N1 - Projekt 7429/2023/2 - ke dni 27/3/2024 ve Scopusu nevloženo, hodnoceno dle kvartilu za rok 2022
KW - Employment of the elderly
KW - workplace
KW - social policy
KW - retirement
KW - fiscal policy
KW - fiscal revenue
UR - https://doiserbia.nb.rs/img/doi/0013-3264/2024/0013-32642440057M.pdf
N2 - The article deals with the issue of fiscal support of participation of the senior population in the labour market. The main reasons for addressing this issue are not only the ageing population and the shortage of people on the labour market in Czechia but also the need to improve the fiscal revenues and fiscal sustainability in general. The article aims to define rules for setting employees’ tax burden that would motivate older workers to remain on the labour market after reaching the statutory retirement age and to demonstrate the impact of these measures on the fiscal yield. The article contains model calculations relating to specific proposals for addressing this situation. We show why and how those fiscal measures work, first at a theoretical level of individual variables, and then we assess the impact on public finance if these measures are introduced.
ER -
MERTL, Jan a Lenka FARKAČOVÁ. Supporting Voluntary Prolonged Labour Market Participation Through Fiscally Sustainable Schemes. \textit{Economic Annals}. Belgrade: Faculty of Economics, University of Belgrade, 2024, roč.~69, č.~240, s.~57-87, 30 s. ISSN~0013-3264. Dostupné z: https://dx.doi.org/10.2298/EKA2440057M.
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