Labour Taxation – A Comparative Study
In our paper we aim to analyze the tax wedge between labor costs and net wage, this being the main indicator for assessing the tax burden on labor. We analyze the components of the tax wedge and its evolution in time, in the OECD countries and in Romania. In this way we can get an image of the total...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2015-05-01
|
| Series: | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/sues-2015-0001 |
| _version_ | 1811215144402812928 |
|---|---|
| author | Radu Claudia Florina Dumiter Florin Opret Laura |
| author_facet | Radu Claudia Florina Dumiter Florin Opret Laura |
| author_sort | Radu Claudia Florina |
| collection | DOAJ |
| description | In our paper we aim to analyze the tax wedge between labor costs and net wage, this being the main indicator for assessing the tax burden on labor. We analyze the components of the tax wedge and its evolution in time, in the OECD countries and in Romania. In this way we can get an image of the total labor cost, observing that our country belongs to countries where labor taxes have a very high level. Thus, from our analysis we showed that in Romania the tax wedge is around 42%, while the OECD average was only 35.9%. In these circumstances it is necessary to adopt certain measures for shifting the tax burden from labor to other tax bases, with the purpose of a fiscal relaxation of labor income |
| first_indexed | 2024-04-12T06:17:36Z |
| format | Article |
| id | doaj.art-dfc7a85370774fb8827acd90f7c5b094 |
| institution | Directory Open Access Journal |
| issn | 1584-2339 |
| language | English |
| last_indexed | 2024-04-12T06:17:36Z |
| publishDate | 2015-05-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
| spelling | doaj.art-dfc7a85370774fb8827acd90f7c5b0942022-12-22T03:44:27ZengSciendoStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice1584-23392015-05-0125111510.1515/sues-2015-0001sues-2015-0001Labour Taxation – A Comparative StudyRadu Claudia Florina0Dumiter Florin1Opret Laura2„Vasile Goldis” Western University of Arad, Faculty of Economics„Vasile Goldis” Western University of Arad, Faculty of EconomicsCandidate The Bucharest Academy of Economic StudiesIn our paper we aim to analyze the tax wedge between labor costs and net wage, this being the main indicator for assessing the tax burden on labor. We analyze the components of the tax wedge and its evolution in time, in the OECD countries and in Romania. In this way we can get an image of the total labor cost, observing that our country belongs to countries where labor taxes have a very high level. Thus, from our analysis we showed that in Romania the tax wedge is around 42%, while the OECD average was only 35.9%. In these circumstances it is necessary to adopt certain measures for shifting the tax burden from labor to other tax bases, with the purpose of a fiscal relaxation of labor incomehttps://doi.org/10.1515/sues-2015-0001labor taxestax wedgetax burdensocial contributions |
| spellingShingle | Radu Claudia Florina Dumiter Florin Opret Laura Labour Taxation – A Comparative Study Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice labor taxes tax wedge tax burden social contributions |
| title | Labour Taxation – A Comparative Study |
| title_full | Labour Taxation – A Comparative Study |
| title_fullStr | Labour Taxation – A Comparative Study |
| title_full_unstemmed | Labour Taxation – A Comparative Study |
| title_short | Labour Taxation – A Comparative Study |
| title_sort | labour taxation a comparative study |
| topic | labor taxes tax wedge tax burden social contributions |
| url | https://doi.org/10.1515/sues-2015-0001 |
| work_keys_str_mv | AT raduclaudiaflorina labourtaxationacomparativestudy AT dumiterflorin labourtaxationacomparativestudy AT opretlaura labourtaxationacomparativestudy |