| OECD Tax Policy Studies Taxation and Employment Contributor(s): OECD Publishing (Author) |
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ISBN: 9264120599 ISBN-13: 9789264120594 Publisher: Org. for Economic Cooperation & Development OUR PRICE: $59.85 Product Type: Paperback - Other Formats Published: October 2011 * Not available - Not in print at this time * |
| Additional Information |
| BISAC Categories: - Business & Economics | Taxation - General - Business & Economics | Reference - General - Business & Economics | Industries - General |
| Dewey: 336.200 |
| LCCN: 2011523611 |
| Physical Information: 0.36" H x 8.25" W x 11" (0.86 lbs) 154 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers. This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers. As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted. |