IDEAS home Printed from https://ideas.repec.org/b/wfo/wstudy/22308.html
   My bibliography  Save this book

Möglichkeiten einer Senkung der Lohnnebenkosten

Author

Listed:
  • Gerhard Lehner

    (WIFO)

  • Ewald Walterskirchen

    (WIFO)

Abstract

Unter dem Druck der Globalisierung hat sich die Steuer- und Abgabenlast in den meisten Ländern vom mobilen Kapital zur immobilen Arbeit verschoben. Die EU-Kommission und die OECD empfehlen deshalb eine Senkung der Abgabenbelastung des Faktors Arbeit, durch die allem die Nachfrage nach weniger qualifizierten Beschäftigten verstärkt werden kann. In Österreich ist die Abgabenbelastung der Arbeit (ohne Einkommensteuern) mit 17,5% des BIP um 4 Prozentpunkte höher als im EU-Durchschnitt. Vor allem zwei Argumente legen eine Senkung der Lohnnebenkosten nahe: die Verbesserung der Standortattraktivität Österreichs und zu erwartende positive Auswirkungen auf die Beschäftigung. Die Studie untersucht verschiedene Ansätze zur Realisierung einer solchen Entlastung des Faktors Arbeit und schätzt mit dem makroökonometrischen Modell des WIFO deren mögliche Effekte auf die Gesamtwirtschaft.

Suggested Citation

  • Gerhard Lehner & Ewald Walterskirchen, 2002. "Möglichkeiten einer Senkung der Lohnnebenkosten," WIFO Studies, WIFO, number 22308, April.
    • Handle: RePEc:wfo:wstudy:22308
    as

    Download full text from publisher

    File URL: https://www.wifo.ac.at/wwa/pubid/22308
    File Function: abstract
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Francesco Daveri & Guido Tabellini, 2000. "Unemployment, growth and taxation in industrial countries," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 15(30), pages 48-104.
    2. Ewald Walterskirchen & Peter Huber & Gerhard Lehner & Andrea Weber, 2000. "Möglichkeiten und Auswirkungen einer Senkung der Lohnnebenkosten," WIFO Monatsberichte (monthly reports), WIFO, vol. 73(2), pages 113-122, February.
    3. B Bell & Stephen Nickell, 1996. "Would Cutting Payroll Taxes on the Unskilled Have a Significant Effect on Unemployment?," CEP Discussion Papers dp0276, Centre for Economic Performance, LSE.
    4. Gerhard Lehner, 2000. "Mittelfristige Perspektiven der Budgetpolitik," WIFO Monatsberichte (monthly reports), WIFO, vol. 73(10), pages 601-615, October.
    5. Thomas Url, 2000. "Umstellung des Abfertigungsrechtes: Auswirkungen auf die Arbeitskosten," WIFO Monatsberichte (monthly reports), WIFO, vol. 73(12), pages 747-753, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Van der Linden, Bruno, 1998. "Fighting unemployment without worsening povety: Basic income versus reductions of social security contributions," LIDAM Discussion Papers IRES 1999028, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), revised 00 Oct 1999.
    2. Adriana Kugler, 2011. "Is there an Anti-labor Bias of Taxes? A Survey of the Evidence from Latin America and Around the World," Research Department Publications 4746, Inter-American Development Bank, Research Department.
    3. Michal Tvrdoň, 2008. "Institucionální aspekty fungování trhu práce [Institutional aspects of labour market]," Politická ekonomie, Prague University of Economics and Business, vol. 2008(5), pages 621-642.
    4. Daniel Cardona & Fernando Sánchez-Losada, 2004. "The Unemployment Benefit System: a Redistributive or an Insurance Institution?," DEA Working Papers 8, Universitat de les Illes Balears, Departament d'Economía Aplicada.
    5. Kugler, Adriana & Kugler, Maurice, 2003. "The labor market effects of payroll taxes in a middle-income country: evidence from Colombia," Discussion Paper Series In Economics And Econometrics 0306, Economics Division, School of Social Sciences, University of Southampton.
    6. Luca Gori & Luciano Fanti, 2009. "Right-to-manage unions endogenous growth and welfare," Economics Bulletin, AccessEcon, vol. 29(2), pages 903-917.
    7. Bertil Holmlund, 2002. "Labor Taxation in Search Equilibrium with Home Production," German Economic Review, Verein für Socialpolitik, vol. 3(4), pages 415-430, November.
    8. Ronnie Schöb, 2003. "Workfare and Trade Unions: Labor Market Repercussions of Welfare Reform," CESifo Working Paper Series 942, CESifo.
    9. Assaf Razin & Efraim Sadka & Phillip Swagel, 2002. "The Wage Gap and Public Support for Social Security," American Economic Review, American Economic Association, vol. 92(2), pages 390-395, May.
    10. Alfò, Marco & Carbonari, Lorenzo & Trovato, Giovanni, 2023. "On the effects of taxation on growth: an empirical assessment," Macroeconomic Dynamics, Cambridge University Press, vol. 27(5), pages 1289-1318, July.
    11. Planas, Christophe & Roeger, Werner & Rossi, Alessandro, 2007. "How much has labour taxation contributed to European structural unemployment?," Journal of Economic Dynamics and Control, Elsevier, vol. 31(4), pages 1359-1375, April.
    12. Langot, François & Quintero Rojas, Coralia, 2008. "Explaining the Evolution of Hours Worked and Employment across OECD Countries: An Equilibrium Search Approach," IZA Discussion Papers 3364, Institute of Labor Economics (IZA).
    13. Liotti, Giorgio, 2020. "Labour market flexibility, economic crisis and youth unemployment in Italy," Structural Change and Economic Dynamics, Elsevier, vol. 54(C), pages 150-162.
    14. Mario Holzner & Maruška Vizek & Goran Vukšić, 2022. "Wage Bargaining Coordination, Taxation and Labor Costs: The Effects of Fiscal Devaluation," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 64(2), pages 324-349, June.
    15. Horst Feldmann, 2013. "Technological unemployment in industrial countries," Journal of Evolutionary Economics, Springer, vol. 23(5), pages 1099-1126, November.
    16. Giulia Faggio & Stephen Nickell, 2007. "Patterns of Work Across the OECD," Economic Journal, Royal Economic Society, vol. 117(521), pages 416-440, June.
    17. John Driffill & Marcus Miller, 2003. "No Credit for Transition: European Institutions and German Unemployment," Scottish Journal of Political Economy, Scottish Economic Society, vol. 50(1), pages 41-60, February.
    18. Christoph S. Weber, 2020. "The unemployment effect of central bank transparency," Empirical Economics, Springer, vol. 59(6), pages 2947-2975, December.
    19. Huang, Chien-Yu & Ji, Lei, 2013. "Knowledge-intensive business services and economic growth with endogenous market structure," Journal of Macroeconomics, Elsevier, vol. 38(PA), pages 95-106.
    20. Murtin, Fabrice & de Serres, Alain & Hijzen, Alexander, 2014. "Unemployment and the coverage extension of collective wage agreements," European Economic Review, Elsevier, vol. 71(C), pages 52-66.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wfo:wstudy:22308. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Florian Mayr (email available below). General contact details of provider: https://edirc.repec.org/data/wifooat.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.