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The Impact of Labor Taxation on Job Creation and Unemployment

In: Ekonomický časopis/Journal of Economics, vol. 54, no. 7
Tanja Kosi - Štefan Bojnec
Detaily:
Rok, strany: 2006, 652 - 667
Kľúčové slová:
Keywords: labor taxation, labor market performance, employment, EU panel data JEL Classification: E24, J32, H24, H31, H32
Typ článku: Vedecký článok
O článku:
This paper investigates the relationship between labor taxation and labor market performance in the European Union (EU), with special attention to the new EU member states. The impact of the labor tax wedge on employment/unemployment rates and their growth are analyzed. We employ ordinary least square (OLS) regression framework, which confirms very weak positive association between labor taxes and unemployment rate in the EU. Panel regression framework confirms statistically significant negative association between tax wedge on labor costs and employment growth in the EU as a whole, though the correlation coefficient is rather small to make conclusions. The negative impact of labor taxation on employment growth tends to be larger in the eight EU transition countries than in the rest of the EU.
Ako citovať:
ISO 690:
Kosi, T., Bojnec, Š. 2006. The Impact of Labor Taxation on Job Creation and Unemployment. In Ekonomický časopis/Journal of Economics, vol. 54, no.7, pp. 652-667. 0013-3035.

APA:
Kosi, T., Bojnec, Š. (2006). The Impact of Labor Taxation on Job Creation and Unemployment. Ekonomický časopis/Journal of Economics, 54(7), 652-667. 0013-3035.