The impact of tax-benefit system on the labour market
| Název práce v češtině: | Vliv systému daní a dávek na pracovní trh |
|---|---|
| Název v anglickém jazyce: | The impact of tax-benefit system on the labour market |
| Klíčová slova anglicky: | taxes, tax-benefit system, unemployment, labour market, |
| Akademický rok vypsání: | 2012/2013 |
| Typ práce: | bakalářská práce |
| Jazyk práce: | angličtina |
| Ústav: | Institut ekonomických studií (23-IES) |
| Vedoucí / školitel: | Mgr. Barbara Pertold-Gebicka, M.A., Ph.D. |
| Řešitel: | skrytý - zadáno vedoucím/školitelem |
| Datum přihlášení: | 03.06.2013 |
| Datum zadání: | 03.06.2013 |
| Datum a čas obhajoby: | 18.06.2014 00:00 |
| Místo konání obhajoby: | IES |
| Datum odevzdání elektronické podoby: | 16.05.2014 |
| Datum proběhlé obhajoby: | 18.06.2014 |
| Oponenti: | Mgr. Matej Kosturák |
| Kontrola URKUND: | |
| Seznam odborné literatury |
| G. Carone and A. Salomäki, 2001, Reforms in tax-benefit systems in order to increase employment incentives in the EU
C. Pissarides, 1997, The impact of employment tax cuts on unemployment and wages: The role of unemployment benefits and tax, Centre for Economic Performance London School of Economics and Political Science Isabelle Joumard, 2001, Tax Systems in European Union Countries," OECD Economics Department Working Papers 301, OECD Publishing |
| Předběžná náplň práce v anglickém jazyce |
| Low rate of unemployment is one of the main targets of fiscal policy. One of the tools to influence equilibrium unemployment and to stimulate new job creation is a tax-benefit system. Taxes and benefits have both direct and indirect impact on the unemployment rate. Across the Europe there are several different tax-benefit systems, more or less successful in reaching their goals. The aim of my theses is to analyse different tax-benefit systems and their impact on the demand and supply sides of the labour market. Various tax-benefits for unemployed might discourage some individuals to enter the labour market. On the other hand lower tax burden generally results in lower unemployment. The first part of my thesis will present and compare different tax-benefit systems found in the European Union. In the second part I will try to find empirical evidence, to support the theoretical background and results from the first part, using the data from the European Labour Force Survey (LFS). I will ask the question: what are the the key parameters of the tax system which influence the equilibrium in the labour market.
The LFS microdata (1983-2011) were released in November 2012 collecting data from 27 member states of the EU and in addition Iceland, Norway and Switzerland. PRELIMINARY STRUCTURE 1. Introduction 2. Theoretical background 3. Different tax-benefit systems across Europe 4. Data and methodology of the empirical part 5. Empirical analysis of the data 6. Conclusion |