IDEAS home Printed from https://ideas.repec.org/a/vrs/suvges/v25y2015i1p1-15n1.html
   My bibliography  Save this article

Labour Taxation – A Comparative Study

Author

Listed:
  • Radu Claudia Florina
  • Dumiter Florin

    („Vasile Goldis” Western University of Arad, Faculty of Economics)

  • Opret Laura

    (Candidate The Bucharest Academy of Economic Studies)

Abstract

In our paper we aim to analyze the tax wedge between labor costs and net wage, this being the main indicator for assessing the tax burden on labor. We analyze the components of the tax wedge and its evolution in time, in the OECD countries and in Romania. In this way we can get an image of the total labor cost, observing that our country belongs to countries where labor taxes have a very high level. Thus, from our analysis we showed that in Romania the tax wedge is around 42%, while the OECD average was only 35.9%. In these circumstances it is necessary to adopt certain measures for shifting the tax burden from labor to other tax bases, with the purpose of a fiscal relaxation of labor income

Suggested Citation

  • Radu Claudia Florina & Dumiter Florin & Opret Laura, 2015. "Labour Taxation – A Comparative Study," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 25(1), pages 1-15, May.
    • Handle: RePEc:vrs:suvges:v:25:y:2015:i:1:p:1-15:n:1
    DOI: 10.1515/sues-2015-0001
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/sues-2015-0001
    Download Restriction: no
    File URL: https://libkey.io/10.1515/sues-2015-0001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    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:vrs:suvges:v:25:y:2015:i:1:p:1-15:n:1. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    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.