Minimum Wages, Minimum Labour Costs andthe Tax Treatment of Low-Wage Employment

International comparisons of minimum-wage levels have largely focused on the gross valueof minimum wages, ignoring the effects of taxation on both labour costs and the net incomeof employees. This paper presents estimates of the tax burdens facing minimum-wageworkers. These are used as a basis for cross-country comparisons of the net earnings ofthese workers as well as the cost of employing them...

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Year of publication:	2007
Authors:	Immervoll, Herwig
Institutions:	Forschungsinstitut zur Zukunft der Arbeit <Bonn>
Subject:	Besteuerung \| optimal taxation \| Mindestlohn \| Lohnkosten

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Extent:	226304 bytes 20 p. application/pdf
Series:	IZA - Forschungsinstitut zur Zukunft der Arbeit - Discussion Papers IZA Discussion Paper ; No. 2555 (2007)
Type of publication:	Book / Working Paper
Language:	English
Classification:	H2 - Taxation, Subsidies, and Revenue ; H3 - Fiscal Policies and Behavior of Economic Agents ; J2 - Time Allocation; Work Behavior; Employment Determination and Creation ; J3 - Wages, Compensation, and Labor Costs ; Accounting and auditing. Other aspects ; Pay salaries and social benefits ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005863369