Supporting Voluntary Prolonged Labour Market Participation
Through Fiscally Sustainable Schemes

J 2024

Supporting Voluntary Prolonged Labour Market Participation Through Fiscally Sustainable Schemes

MERTL, Jan and Lenka FARKAČOVÁ

Basic information

Original name

Supporting Voluntary Prolonged Labour Market Participation Through Fiscally Sustainable Schemes

Name in Czech

Podpora dobrovolné prodloužené účasti na trhu práce prostřednictvím fiskálně udržitelných programů

Authors

MERTL, Jan and Lenka FARKAČOVÁ

Edition

Economic Annals, Belgrade, Faculty of Economics, University of Belgrade, 2024, 0013-3264

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50202 Applied Economics, Econometrics

Country of publisher

Serbia

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

Odkaz na fulltext

Organization unit

University of Finance and Administration

DOI

http://dx.doi.org/10.2298/EKA2440057M

Keywords (in Czech)

Zaměstnanost starších osob; pracoviště; sociální politika; důchod; daňová politika; daňové příjmy

Keywords in English

Employment of the elderly; workplace; social policy; retirement; fiscal policy; fiscal revenue

Abstract

ORIG CZ

V originále

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.

In Czech

Článek se zabývá problematikou daňové podpory účasti seniorů na trhu práce. Hlavními důvody pro řešení této problematiky jsou nejen stárnutí populace a nedostatek lidí na trhu práce v ČR, ale také potřeba zlepšit fiskální příjmy a fiskální udržitelnost obecně. Cílem článku je definovat pravidla pro nastavení daňového zatížení zaměstnanců, která by motivovala starší pracovníky k setrvání na trhu práce po dosažení zákonem stanoveného věku odchodu do důchodu, a ukázat dopad těchto opatření na fiskální výnosnost. Článek obsahuje modelové výpočty týkající se konkrétních návrhů na řešení této situace. Ukazujeme, proč a jak tato fiskální opatření fungují, nejprve na teoretické úrovni jednotlivých proměnných, a poté hodnotíme dopad na veřejné finance v případě zavedení těchto opatření.

Citovat

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.

@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}
}

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AU  - Mertl, Jan - Farkačová, Lenka
PY  - 2024
TI  - Supporting Voluntary Prolonged Labour Market Participation Through Fiscally Sustainable Schemes
JF  - Economic Annals
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IS  - 240
SP  - 57-87
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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.

Detailed Information on Publication Record