MERTL, Jan and Lenka FARKAČOVÁ. Supporting Voluntary Prolonged Labour Market Participation Through Fiscally Sustainable Schemes. Economic Annals. Belgrade: Faculty of Economics, University of Belgrade, 2024, vol. 69, No 240, p. 57-87, 30 pp. ISSN 0013-3264. Available from: 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, 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, 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 and Lenka FARKAČOVÁ. Supporting Voluntary Prolonged Labour Market Participation Through Fiscally Sustainable Schemes. \textit{Economic Annals}. Belgrade: Faculty of Economics, University of Belgrade, 2024, vol.~69, No~240, p.~57-87, 30 pp. ISSN~0013-3264. Available from: https://dx.doi.org/10.2298/EKA2440057M.
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