The following information was submitted:
Transactions: INTERNATIONAL JOURNAL of MATHEMATICS AND COMPUTERS IN SIMULATION
Transactions ID Number: 20-718
Full Name: Michal Tvrdon
Position: Assistant Professor
Age: ON
Sex: Male
Address: Univerzitni nam. 1934/3
Country: CZECH REPUBLIC
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E-mail address: tvrdon@opf.slu.cz
Other E-mails: michal.tvrdon@seznam.cz
Title of the Paper: Relationship between taxation of labor and employment in the European Union: mathematical simulation
Authors as they appear in the Paper: Michal Tvrdon
Email addresses of all the authors: tvrdon@opf.slu.cz
Number of paper pages: 8
Abstract: The paper deals with a relationship between taxation of labor and employment. When taxes on labor are introduced the tax wedge between labor costs paid by employer (gross wage) and net wage received by employee appears. The paper is focused on characteristics of labor taxation and its effects on the labor market, the level of employment or unemployment especially. The paper also analyzes and compares total tax wedge in European Union countries (original EU-15 Member States and Visegrád Group countries – Czech Republic, Hungary, Poland and Slovakia). We found that EU Member States could be classified into two groups of countries – with high tax wedge or low tax wedge. The paper also tries to identify the relationship between the tax wedge and the employment rate in Visegrád countries. The main research method was a panel data regression model over the period 2000-2009. Some basic methods were applied: (i) the constant coefficient model; (ii) the fixed effects model !
and (iii) the random effects model. The empirical estimates have shown that an increase in the tax wedge decreases the employment rate.
Keywords: Employment, European Union, Panel data, Regression analysis, Taxation of labor, Tax wedge, Visegrad group
EXTENSION of the file: .doc
Special (Invited) Session: Taxation of labor in the European Union
Organizer of the Session: 662-143
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