labour taxation – a comparative study

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ID: 149304
2015
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Abstract
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
Reference Key
florina2015studialabour Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Radu Claudia Florina;Dumiter Florin;Opret Laura
Journal aptechnoe delo
Year 2015
DOI
10.1515/sues-2015-0001
URL
http://www.degruyter.com/view/j/sues.2015.25.issue-1/sues-2015-0001/sues-2015-0001.xml?format=INT
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