459 KB48 KB198420252011Dolenc, PrimožLaporšek, Suzanaletnik:27številka:67str. 59-75, 114ISSN:0352-3608COBISSID:30669917URN:URN:NBN:SI:doc-BD8DIQ6XslFakulteta za družbene vedeSlovensko sociološko društvoDružboslovne razpraveDeloEconomic policyEkonomska politikaEmploymentLaborlabourmednarodne organizacijeObdavčevanjeOECDSloveniaSlovenijaTaxationZaposlenostObdavčitev dela in zaposlenost v državah OECD in Sloveniji|The paper assesses the characteristics of the tax wedge and employment in OECD countries and Slovenia and analyses the effect of the tax wedge on employment. OECD countries are characterised by a progressive tax wedge since it increases with one's earnings. In most countries the average tax wedge for families with two children is smaller than for single persons with the same earnings as they are entitled to cash benefits. The empirical estimates also show that, with regard to the employment and unemployment rates, OECD countries can be classified in two groups. The first group is characterised by a high tax wedge, low employment and high unemployment rates, whereas the second group has different characteristics. The negative effect of the tax wedge on employment was also confirmed in a panel regression analysis. Slovenia is ranked among those countries with a high tax wedge, and hence it is particularly important to continue with the dynamics of reducing the tax wedgeČlanek obravnava značilnosti obdavčitve dela in zaposlenosti v državah OECD in Sloveniji ter analizira učinek davčnega primeža na zaposlenost. Države OECD imajo progresivni davčni primež, saj le-ta narašča z višino dohodka, zaradi olajšav pa je ta nižji pri družinah z dvema otrokoma (v primerjavi s samsko osebo pri isti ravni plače). Glede na stopnje zaposlenosti in brezposelnosti lahko države OECD razvrstimo v dve skupini. Prva skupina beleži nizko stopnjo zaposlenosti in visoko stopnjo brezposelnosti ter visok davčni primež, medtem ko ima druga skupina držav obratne značilnosti. Negativni učinek davčnega primeža na zaposlenost v državah OECD je potrdila tudi panelna regresijska analiza. Slovenija sodi med države z visokim davčnim primežem, za katere je še posebej pomembno, da nadaljujejo z zniževanjem davčnega primežaTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of SloveniaSlovensko sociološko društvo