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Tax Burden on Labour Income in the Visegrád Region

Author

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  • Giday, András
  • Mádi, László

Abstract

This study intends to identify the indicator(s) being the most suitable to analyse the volume of the tax burden on labour income. The conclusions drawn indicate that for microeconomic analyses the rate of non-tax compulsory payments, calculated by the OECD, while for macroeconomic analyses the implicit tax rate on labour indicator of the EU is the most suitable to be used. The figures obviously demonstrate that the aggregated volume of the tax burden on labour incomes is lower in the Visegrád region than in the old EU Member States of continental Europe; while the differences between the countries in this respect have diminished in the last decade. The main reasons for the survival of disparities in the rates of taxation are the volume of public debt, the economic weight of small enterprises, the role of tourism, the volume of consumption taxes and the traditions of taxation.

Suggested Citation

  • Giday, András & Mádi, László, 2018. "Tax Burden on Labour Income in the Visegrád Region," Public Finance Quarterly, Corvinus University of Budapest, vol. 63(3), pages 376-401.
    • Handle: RePEc:pfq:journl:v:63:y:2018:i:3:p:376-401
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    File URL: https://unipub.lib.uni-corvinus.hu/8734/
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    Cited by:

    1. Arik Sadeh & Claudia Florina Radu & Cristina Feniser & Andrei Borşa, 2020. "Governmental Intervention and Its Impact on Growth, Economic Development, and Technology in OECD Countries," Sustainability, MDPI, vol. 13(1), pages 1-30, December.

    More about this item

    Keywords

    tax wedge; tax burden on labour incomes; private pension funds; competitiveness;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions

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