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@inproceedings{6628, author = {Vostatek, Jaroslav}, address = {Ostrava}, booktitle = {Proceedings of 15th International Conference Economic Policy in the European Union Member Countries}, edition = {1.}, editor = {Filipová L. et al.}, keywords = {Taxing wages; Tax Wedge; Compulsory payment wedge; Income tax; Social security contributions; Welfare regimes}, howpublished = {elektronická verze "online"}, language = {eng}, location = {Ostrava}, isbn = {978-80-248-4155-7}, pages = {306-323}, publisher = {VŠB-TU Ostrava}, title = {Tax Wedges and Labour Costs}, year = {2018} }
TY - JOUR ID - 6628 AU - Vostatek, Jaroslav PY - 2018 TI - Tax Wedges and Labour Costs PB - VŠB-TU Ostrava CY - Ostrava SN - 9788024841557 KW - Taxing wages KW - Tax Wedge KW - Compulsory payment wedge KW - Income tax KW - Social security contributions KW - Welfare regimes N2 - The tax wedge shall express the share of taxes and social security contributions in total labour costs in a given state. The Czech tax wedge, published by the OECD, expresses this relationship correctly only because we do not have mandatory private pension savings, significant occupational pension schemes or similar products. The annual OECD publication “Taxing Wages” ignores non-tax compulsory payment wedges, even though the OECD calculates and reports them on its website. From the widely published data in Taxing Wages, it is not possible to generate recommendations to reduce the tax burden of labour or merely the rate of employer social security contributions in Czechia. Various welfare regimes use different forms of social security funding with an automatic impact on the structure of labour costs. In Czechia, the rationalization of personal income tax and social security contributions can be relatively straightforward, resulting, in particular, in integrating the personal income tax and the employee social security contributions. This paper constitutes an international comparison and analysis of the labour cost structure, aiming at correcting or confirming the conclusions and recommendations of the OECD and the EC for Czechia. ER -
VOSTATEK, Jaroslav. Tax Wedges and Labour Costs. In Filipová L. et al. \textit{Proceedings of 15th International Conference Economic Policy in the European Union Member Countries}. 1. vyd. Ostrava: VŠB-TU Ostrava. s.~306-323. ISBN~978-80-248-4155-7. 2018.
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