Taxation of labor in the European Union

机译：欧盟劳动税

获取原文

获取原文并翻译 | 示例

页面导航

摘要
著录项
相似文献
相关主题

摘要

The paper deals with one of the institutional aspects of the labor market - taxation of labor. When taxes on labor are introduced the tax wedge between labor costs paid by employer (gross wage) and net wage received by employee appears. The paper is focused on characteristics of taxation of labor and its effects on the labor market, the level of employment or unemployment especially. The paper also analyzes and compares total tax wedge in European Union countries (original EU-15 Member States and Visegrad Group countries - Czech Republic, Hungary, Poland and Slovakia). We found that EU Member States could be classified into two groups of countries - with high tax wedge or low tax wedge.

机译：本文涉及劳动力市场的制度方面之一-劳动税收。当引入劳动税时，就会出现雇主支付的劳动成本（总工资）与雇员获得的净工资之间的税收楔形。本文着重于劳动力征税的特征及其对劳动力市场的影响，特别是就业水平或失业水平。本文还分析并比较了欧盟国家（欧盟15国的原始成员国和维谢格拉德集团国家-捷克共和国，匈牙利，波兰和斯洛伐克）的总税收楔子。我们发现欧盟成员国可以分为两类：高税收楔子或低税收楔子。

著录项

来源
《Recent researches in sociology, financing, environment and health sciences》|2011年|p.187-191|共5页
会议地点 Playa Meloneras(ES);Playa Meloneras(ES);Playa Meloneras(ES);Playa Meloneras(ES);Playa Meloneras(ES);Playa Meloneras(ES)
作者
MICHAL TVRDON;
展开▼
作者单位

Department of Economics Silesian University, School of Business Administration Univerzitni nam. 1934/3, Karvina 733 40 CZECH REPUBLIC;

展开▼
会议组织
原文格式 PDF
正文语种 eng
中图分类社会生活与社会问题;
关键词
labor market; taxation of labor; european union; visegrad group;

机译：劳动力市场；劳动税；欧洲联盟;维谢格拉德集团;

相似文献

外文文献
中文文献
专利

1. Labor Taxation and FDI Decisions in the European Union [J] . Asa Hansson, Karin Olofsdotter Open economies review . 2014,第2期

机译：欧盟的劳动税和外国直接投资决定
2. Labor Regimes, Global Production Networks, and European Union Trade Policy: Labor Standards and Export Production in the Moldovan Clothing Industry [J] . Smith Adrian, Barbu Mirela, Campling Liam, Economic geography . 2018,第5期

机译：劳工制度，全球生产网络和欧盟贸易政策：摩尔多瓦服装业的劳工标准和出口生产
3. Weil-Being, Poverty, and Labor Income Taxation: Theory and Application to Europe and the United States [J] . FRANCOIS MANIQUET, DIRK NEUMANN American economic journal . 2021,第2期

机译：威尔是，贫困和劳动所得税：理论与应用于欧洲和美国
4. Taxation of labor in the European Union [C] . MICHAL TVRDON WSEAS International Conference on Management, Marketing and Finances . 2011

机译：欧洲联盟劳动的税收
5. Central and Eastern European labor mobility to the EU15 countries before and after European Union accession. [D] . Ortsey, Craig. 2010

机译：加入欧盟前后，中欧和东欧劳动力向欧盟15国的流动性。
6. Brand Cigarillos: Low Price but High Particulate Matter Levels—Is Their Favorable Taxation in the European Union Justified? [O] . Julia Wasel, Michael Boll, Michaela Schulze, 2015

机译：小雪茄品牌：低价格但物质水平高-在欧盟对其有利的税收是否合理？
7. Labor Taxation and FDI Decisions in the European Union [O] . Åsa Hansson, Karin Olofsdotter 2013

机译：欧盟劳税和外国直接投资决策

Taxation of labor in the European Union

摘要

著录项

相似文献

相关主题

期刊订阅