Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment
AbstractInternational comparisons of minimum-wage levels have largely focused on the gross value of minimum wages, ignoring the effects of taxation on both labour costs and the net income of employees. This paper presents estimates of the tax burdens facing minimum-wage workers. These are used as a basis for cross-country comparisons of the net earnings of these workers as well as the cost of employing them. In addition, results show the evolution of net incomes and labour costs during the 2000-2005 period and the relative importance of minimum-wage adjustments and... Des comparaisons internationales en matière de salaire minimum ont examiné de près surtout la valeur brute du salaire minimum, sans tenir compte de l’incidence des impositions sur les coûts du travail et sur le revenu net des employés. Ce document présente des estimations de la pression fiscale qui s’exerce sur les travailleurs percevant le salaire minimum. Elles sont utilisées comme base pour effectuer des comparaisons entre pays des gains nets de ces travailleurs ainsi que du coût de leur embauche. De plus, les résultats montrent l’évolution des revenus nets et...
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by OECD Publishing in its series OECD Social, Employment and Migration Working Papers with number 46.
Date of creation: 31 Jan 2007
Date of revision:
Other versions of this item:
- Immervoll, Herwig, 2007. "Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment," IZA Discussion Papers 2555, Institute for the Study of Labor (IZA).
- D3 - Microeconomics - - Distribution
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- J2 - Labor and Demographic Economics - - Demand and Supply of Labor
- J3 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs
This paper has been announced in the following NEP Reports:
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Kertesi, Gabor & Kollo, Janos, 2003.
"Fighting “Low Equilibria” by Doubling the Minimum Wage? Hungary’s Experiment,"
IZA Discussion Papers
970, Institute for the Study of Labor (IZA).
- Gábor Kertei & János Köll?, 2004. "Fighting “Low Equilibria” by Doubling the Minimum Wage ? Hungary’s Experiment," William Davidson Institute Working Papers Series 2004-644, William Davidson Institute at the University of Michigan.
- Falk, Armin & Fehr, Ernst & Zehnder, Christian, 2005.
"The Behavioural Effects of Minimum Wages,"
CEPR Discussion Papers
5115, C.E.P.R. Discussion Papers.
- Armin Falk & Ernst Fehr & Christian Zehnder, . "The Behavioral Effects of Minimum Wages," IEW - Working Papers 247, Institute for Empirical Research in Economics - University of Zurich.
- Falk, Armin & Fehr, Ernst & Zehnder, Christian, 2005. "The Behavioral Effects of Minimum Wages," IZA Discussion Papers 1625, Institute for the Study of Labor (IZA).
- David Neumark & William Wascher, 2006.
"Minimum Wages and Employment: A Review of Evidence from the New Minimum Wage Research,"
NBER Working Papers
12663, National Bureau of Economic Research, Inc.
- David Neumark & William Wascher, 2006. "Minimum Wages and Employment: A Review of Evidence from the New Minimum Wage Research," Working Papers 060708, University of California-Irvine, Department of Economics, revised Jan 2007.
This item has more than 25 citations. To prevent cluttering this page, these citations are listed on a separate page. reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ().
If references are entirely missing, you can add them using this form.