税收影响就业率--税收essay代写

税收影响就业率:该文章主要讲诉了税收对各个方面的影响从而影响就业率.不同的福利国家税收制度应导致不同的经济成果在失业方面，主要从四方面来论证，证实了税收混合的想法税收的重要性，特别是社会保障的贡献和利用税占经合组织国家就业增长的减速。此外，税收结构也与失业人数有关.。

The research done Kemmerling  tries to the bridging the gap between economic approaches and macro-institutional approaches to welfare state regimes. Different regimes of welfare state taxation should lead to different economic outcomes in terms of unemployment. He considers four key questions come to the fore. First how unsafe was taxation in industrialized countries for employment? Taxation should be linked to different types of welfare states on the one hand and shape labor market outcomes on the other. Second how do these effects vary in a chronological and cross-country dimension? This leads to the search for structural breaks and different institutional settings governing the “tax-employment link.” Third which were the sectors that experience most from high taxation? It has to be shown whether low-wage jobs were mainly prone to tax-induced crowding out and whether this shows up on a collective level. Finally and most importantly was there an optimal tax-mix that mitigates the trade-off between efficiency and redistribution?

To a certain degree the empirical results of this paper corroborate the idea that tax-mixes matter. The importance of taxation especially of social security contributions and utilization taxes accounts for a deceleration of employment growth in OECD countries. Moreover the structure of taxation also matters for the number of unemployed people.

Payroll taxes which were defined as the percentage of non-wage labor costs to wages differ widely. On the one end was Denmark which charge nearly no payroll on taxes. At the other end were Italy and France which charges around 40 percent payroll taxes of total wages. The total tax load which was based on national income accounts shows a smaller amount of difference but on the other hand vary significantly . The statistics shoes the variation from 28.7% in Australia to 70.7% in Sweden. These data point out the size of the tax wedge in the labor market—that was, compute the difference between real labor cost and real take-home pay and thus give an enhanced sense of the real tax load on labor . The differences between Europe and non-Europe countries with respect to labor market firmness seem to be to a certain extent great. This was mainly true for OECD countries where total tax rate in 1989–94 was 48.2 percent but was 51.8 percent in Europe as compared with 37.3 percent in non-Europe.

Kemmerling  conclude that for quite some time economists had modeled the impact of taxation on unemployment or employment. The major conclusion reach was twofold: First unemployment was only reasonably influenced by taxation in the long run. Second it was the total tax burden that matters for employment but not essentially the mix of different forms of taxation. Both ideas were somewhat at odds with the resurgent discussion about the apparent “under-performance” of low-wage sectors in European economies. The usual suspect was the taxation of labor which was in the forms of income taxes or social security contributions. But how do consumption taxes fit into this picture? Prima facie should be particularly harmful for these sectors because it reduces both the demand and supply for low-wage labor .

The basic framework for an analysis of the incidence of taxation was the standard microeconomic approach to labor supply. Taxation leads ceteris paribus to a changeover effect: work was moreover replaced by more spare time by other sources of income or by an increased amount of work in the future . It had also leaded to the utilization of goods that were less labor-intensive. The main underlying mechanism was a “wedge” between gross and net wages. A lower net wage leads to a smaller supply of labor. Only if the income effect  of taxation surpasses the substitution effect  does the labor supply increase. Micro econometric studies had shown that certainly for some social groups such as single mothers IE dominates SE . Kemmerling  had expected a more customary scenario on an aggregate level for whole sectors of an economy or even for the entire labor market.

小编总结：在劳动力市场的税收楔子的大小，即计算实际劳动力成本和实际实得工资之间的差异，从而增强了实际的税收负担的劳动力负担。Kemmerling认为在相当长的一段时间内，失业与就业税收是双重影响的，较低的净工资导致劳动力供给减少。只有税收收入效应超过替代效应才能使劳动力供给增加。

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