Politická ekonomie 2005, 53(4):477-494 | DOI: 10.18267/j.polek.518
Mezní efektivní daňové sazby zaměstnanců na českém a slovenském pracovním trhu v období transformace
- Vysoká škola ekonomická a Ministerstvo financí České republiky, Praha.
Marginal effective tax rates on employees on czech and slovak labour market in the period of transformation
During the transition of the central planned economies to the market system unemployment has become one of the most serious problems. The article describes the current state of unemployment in the Czech Republic and Slovakia. Using models of marginal effective tax rates developed by the OECD we discuss the influence of wage taxation, social security contributions and the benefit system on taxpayers' incomes and therefore on the motivation to work. The first part describes alternative indicators for measuring taxation of labor, analyses the methodology of measuring marginal effective tax rates and shows the calculated results. The next part discuses the influence of these effective tax rates and benefit systems on the taxpayers' net incomes and analyses possibilities of poverty traps for households, especially for low-wage taxpayers. The results show that efforts to reduce poverty hardly reduced work incentives in the Czech Republic and Slovakia.
Keywords: transition economies, Czech Republic, wage taxation, benefit system, poverty trap, Slovak Republic
JEL classification: H20, H51, J23
Published: August 1, 2005 Show citation
References
- Carey, D., Tchilinguirian, H.: Average Effective Tax Rates on Capital, Labor and Consumption. Paris, OECD Economics Department 2000 Working Paper No. 258.
- Carone, G., Salomäki, A.: Reforms in Tax-Benefit Systems in Order to Increase Employment Incentives in the EU. Brussels, EC 2002 Economic Paper.
- ČSÚ: Míra zdanění nízkopříjmových pracovníků. Praha, ČSÚ 2004. (http://www2.czso.cz/csu/redakce.nsf/i/I.4_mira_zdaneni_u_nizko_prijmovych_pracovniku)
- EK: Indicators of Unemployment and Low-Wage Traps. Brussels, EC 2003 Economic Paper.
- EK: Key Structural Challenges in the Aceeding Countries. Brussels, EC 2003 Economic Paper.
- EK: Labour Market Challenges in Aceeding Countries: Considerations in Light of the Broad Economic Policy Guidelines. Brussels, EC 2004 Directorate General Working Paper.
- EK: Structures of the Taxation Systems in the European Union. Data 1995-2002. Brussels, EC 2004a.
- Haveman, R.: Reducing Poverty While Increasing Employment: A Primer on Alternative Strategies and a Blueprint. Paris, OECD 1996/1 Economic Studies No. 26.
- Chlumský, J., Šumpíková, M.: Monitoring Preparations of Transition Countries for EU-Accession. Praha, Vysoká škola ekonomická v Praze 2000.
- Immervoll, H.: The Distribution of Average and Marginal Effective Tax Rates in European Union Member States. Cambridge 2002 Working Paper.
- Immervoll, H., Berger, F., Borsenberger, M., Lumen, J., Scholtus, B., de Vos, K.: The Impact of Tax-Benefit Systems on Poverty Rates in the Benelux Countries. A Simulation Approach Using Synthetic Datasets. Cambridge 2000 Working Paper.
Go to original source... - Jahoda, R.: Interakce sociálního a daňového systému a pracovní pobídky. Praha, VÚPSV 2004.
- Kubátová, K., Vítek, L.: Daňová teorie a politika. Praha, Codex Bohemia 1997.
- KUBÍČEK, J., Vančurová, A.: Vliv inflace na efektivní daňové sazby a daňové klíny. Theoretical and Practical Aspects of Public Finance. Praha, Oeconomica 2004.
- Marek, P., Radová, J.: Skutečný okamžik realizace daňové úspory. Acta Oeconomica Pragensia, 2002, č. 1, s. 104-116.
- Nemec, M.: Sluzby telesnej kultury. In: Majlingova, L. a kol. (eds.): Verejne sluzby. Banska Bystrica, EF UMB 2003, s. 28.
- OECD: Making Work Pay - A Thematic Review of Taxes, Benefits, Employment and Unemployment. Paris, OECD 1996.
- OECD-EK: Indicators of Unemployment and Poverty Traps. Paris, OECD 2003.
- OECD: Taxing Wages in OECD Countries 2001/2002. Paris, OECD 2003a.
- OECD: Revenue Statistics 1965 - 2002. Paris, OECD 2003b.
- OECD: 2004 Economic Review - The Czech Republic. Paris, OECD 2004 nepublikovaný materiál.
- Pavel, J.: Vliv interakce daňového systému a systému sociálních dávek na nabídkovou stranu trhu práce. Optimalizace rozhodovacích procesů ve veřejné správě a samosprávě s důrazem na regiony, Pardubice, Univerzita Pardubice 2003.
- Pavel, J., Vítek, L.: Interaction between Wage Taxation and Benefit System - Influence on Motivation to Work in the Czech Republic and Slovakia During Transition. Fiscal and Regulatory Competition. Milano, University Bocconi 2004.
- Prescott, E. C.: Why Do Americans Work So Much More Than Europeans. Federal Reserve Bank of Minneapolis Quarterly Review, 2004, sv. 28 (1), s. 2-13. Go to original source...
- Schneider O., Jelínek, T.: Vliv Českého sociálního systému a daňových úlev na rozdělení příjmů. Finance a úvěr, 2001, sv. 51 (12), s. 639-657.
- Schneider, O., Jelínek, T.: Vliv sociálního a daňového systému na přerozdělování příjmů v České republice - dynamika na přelomu století. Praha, Institute of Economic Studies FSV UK 2004 Working Paper No. 67.
- Sirovátka, T., Žižlavský, M.: Nezaměstnanost a pracovní pobídky. Politická ekonomie, 2003, sv. LI (3), s. 391-406.
- Wright, G., Nemec, J.: Public Finance. Bratislava, NISPAcee 1997.
- www.czso.cz
- www.mfcr.cz
- www.mpsv.cz
This is an open access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY NC ND 4.0), which permits non-comercial use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.