OECD Tax Policy Studies

ISSN :
1990-0538 (en ligne)
ISSN :
1990-0546 (imprimé)
DOI :
10.1787/19900538
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This series consists of studies analyzing of the effects of tax policies that have occurred in the past or might be considered for the future. Its primary purpose is to assist policy makers in designing tax policies that are suited to their objectives.
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Taxation and Employment

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Taxation and Employment You do not have access to this content

Anglais
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Auteur(s):
OCDE
Date de publication :
12 oct 2011
Pages :
168
ISBN :
9789264120808 (PDF) ; 9789264120594 (imprimé)
DOI :
10.1787/9789264120808-en

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This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.  Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers.  This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers.  As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.

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  • Cliquez pour accéder:  Foreword
    Taxes on labour income – including social security contributions – account for around one half of total tax revenue, on average, in OECD countries. As such, it is unsurprising that these taxes can have a significant impact on employment. This report examines in detail the effects of taxation on employment, highlights the resulting policy challenges, and discusses options for responding to these challenges.
  • Cliquez pour accéder:  Executive Summary
    Achieving a high level of employment is generally considered desirable for a number of economic and social reasons. However, tax systems will generally act to deter employment by reducing the returns to working received by employees, and/or increasing the labour costs faced by employers. This publication examines the effects of taxation on employment, considers the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.
  • Cliquez pour accéder:  The Effects of Taxation on Employment
    This chapter provides a broad overview of how taxation affects employment. This analysis is then augmented in the following chapters of the report by the more detailed analysis of the effects on three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, older workers and mobile high-skilled workers.
  • Cliquez pour accéder:  The Taxation of Low-Income Workers
    Chapter 1 emphasised the low employment rates amongst low-income workers compared to higher-income workers in many OECD countries.1 This difference is driven by both lower participation and greater (involuntary) unemployment than in higher-income groups. This chapter considers both factors, though the predominant focus is on the participation side, examining both the causes of the low supply of labour by low-income workers, and the ways in which OECD countries attempt to address this concern.
  • Cliquez pour accéder:  The Taxation of Older Workers
    As illustrated in Chapter 1, employment rates of older workers are substantially lower than for younger workers. This difference is driven predominantly by the relatively low labour force participation of older workers, although unemployment is also a factor in relation to some groups of older workers. This chapter considers both factors, though it’s primarily focus is on the participation side, considering both the effect of tax on the work incentives of older workers, and possible ways of increasing these work incentives.
  • Cliquez pour accéder:  The Taxation of Mobile High-Skilled Workers
    This chapter looks at the international dimension to the taxation of employment income, particularly in relation to high-skilled individuals. Globalisation and the growth of MNEs have, empirical evidence suggests, increased the extent to which corporate income tax rates and regimes affect the location of investment (see, for example, Altshuler et al., 2001; OECD, 2007c). But have such trends had an impact on labour markets and is a global market for "talent" developing? The attractions of the US market for skilled (English-speaking) workers has, for instance, been suggested as a possible explanation for trends in top incomes in English-speaking countries showing similar trends to the United States (albeit to a less marked degree).
  • Cliquez pour accéder:  References
  • Cliquez pour accéder:  Annex A Additional Labour Force and Tax Burden Information
  • Cliquez pour accéder:  Annex B Additional Retirement Incentive Modelling Results
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