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In 1996 Austria introduced a tax for the layoff of older workers, which was tightened in 2000. The regulation requires employers to pay a tax of up to 170 percent of the gross monthly income when they give notice to employees aged 50 or more. We use data from Austrian social security records to...
Persistent link: https://www.econbiz.de/10010294877
objective is to identify policy tools that help generate sustained increases in employment in the long run. Therefore, we focus …
Persistent link: https://www.econbiz.de/10010273947
difficulties. This study explores potential future employment dynamics across European industries and employment groups for the …
Persistent link: https://www.econbiz.de/10014565947
This paper investigates the nature of the output-employment relationship by using the Turkish quarterly data for the … period from 1988 to 2008. Even if we fail to find a long-run relationship between aggregate output and total employment …, there are long-run relationships for the aggregate output with non-agricultural employment and sectoral employment levels …
Persistent link: https://www.econbiz.de/10010500246
India. It identifies three channels through which SEZs address these issues: employment generation, skill formation (human … interviews of entrepreneurs and workers across the three largest SEZs (in terms of their contribution to exports and employment …) : SEEPZ, Madras and Noida. The analysis reveals that `employment generation' has been the most important channel through which …
Persistent link: https://www.econbiz.de/10011807601
In the Austrian (as well as the German) education system students have to choose between different school tracks at the age of 10. We argue that early tracking creates inefficiencies because the earlier the track choice has to be made, the more it is influenced by factors other than innate...
Persistent link: https://www.econbiz.de/10010294927
The objective of this paper is to empirically study if and to what extent people legally reduce their tax payments. There are few empirical studies of tax avoidance although avoidance may seriously affect the possibilities to raise tax revenue. I use a sample of Swedish siblings receiving...
Persistent link: https://www.econbiz.de/10010321611
The focus of the present paper is on the intragenerational effects of nonlinear income taxation in a multiperiod framework. We investigate whether it is possible to achieve redistribution at smaller efficiency costs by enlarging the message space adopted in standard tax system (which only...
Persistent link: https://www.econbiz.de/10010321640
Economists have examined the impact of labor market regulations on the level of employment. However, there are many … employment and the employment rates across age, gender and skill levels. To this effect, we use a sample of repeated cross … across time. Our results suggest large distribution effects. We find that employment security provisions and minimum wages …
Persistent link: https://www.econbiz.de/10010327097
Empirical evidence suggests that relative age, which is determined by date of birth and the school entry cutoff date, has a causal effect on track choice. Using a sample of male labor market entrants drawn from Austrian register data, I analyze whether the initial assignment to different school...
Persistent link: https://www.econbiz.de/10010368260