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Senkung der Lohnnebenkosten und Finanzierungsvarianten. Bisherige Erkenntnisse und internationale Reformbeispiele

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  • Thomas Leoni
  • Margit Schratzenstaller

Abstract

Die Arbeitskosten und die Belastung des Faktors Arbeit durch Lohnnebenkosten wirken sich auf die Beschäftigungsnachfrage aus und bilden einen erheblichen Kostenfaktor in der Produktion von Gütern und Dienstleistungen. Der vorliegende Bericht fasst die wichtigsten Erkenntnisse zu den Auswirkungen einer Lohnnebenkostensenkung und deren Finanzierungsoptionen aus der Literatur zusammen und untersucht konkrete Reformbeispiele in einer Auswahl von europäischen Ländern. Diese Analysen sind in einen Überblick über Struktur und Höhe der Arbeitskosten sowie über die Grundzüge des Sozialsystems in diesen Ländern eingebettet.

Suggested Citation

  • Thomas Leoni & Margit Schratzenstaller, 2020. "Senkung der Lohnnebenkosten und Finanzierungsvarianten. Bisherige Erkenntnisse und internationale Reformbeispiele," WIFO Studies, WIFO, number 66851, April.
    • Handle: RePEc:wfo:wstudy:66851
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    2. Marian Fink & Christine Mayrhuber & Silvia Rocha-Akis, 2023. "Abgabenbelastung bei Kombination von Pensions- und Erwerbseinkommen," WIFO Monatsberichte (monthly reports), WIFO, vol. 96(8), pages 539-551, August.
    3. Berger, Johannes & Köppl-Turyna, Monika, 2021. "Hiring credits - Einstellungsförderungen: Was der Staat nun für den Arbeitsmarkt tun kann," Policy Notes 45, EcoAustria – Institute for Economic Research.
    4. Wifo, 2023. "WIFO-Monatsberichte, Heft 8/2023," WIFO Monatsberichte (monthly reports), WIFO, vol. 96(8), August.

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    Arbeitskosten; Lohnnebenkosten;

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