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Wydarzenia

Seminarium CASE 23.03.2010
Teodoro Petkoff
Problemy gospodarcze Wenezueli w warunkach globalnego kryzysu finansowego

Seminarium BRE-CASE
25.03.2010

Finanse publiczne w krajach UE - jak posprzątać po kryzysie (cz. 2)

 


Latest Publications

CASE Network E-Brief 03/2010: The price of delay: the future of Russian and Ukrainian pension systems

CASE Network E-Brief 02/2010:Tax wedge, labor market and the shadow economy

CASE Network Studies and Analyses No. 400:
Energy Security in the EU and Beyond  

CASE Network Studies and Analyses No. 399:
Agriculture Income Assessment for the Purpose of Social Assistance: the Case of Ukraine          

CASE Network E-briefs No. 01/2010: 
The global recession and energy markets 

CASE Network Report No. 90:
Social Security, Labour Market and Restructuring: Current Situation and Expected Outcomes of Reforms

CASE Network E-briefs 12/2009:
From fiscal stimulus to fiscal crisis

CASE Network Studies and Analyses No. 398:
Social Security Driven Tax Wedge and Its Effects On Employment and Shadow Employment

CASE Network Studies and Analyses No. 397:
Restructuring and Social Safety Nets in Russia and Ukraine - Socail Security Influence on Labor Mobility: Possible Opportunities and Challenges

CASE Network Report No. 89:
Economic Integration in the Euro-Mediterranean Region

CASE Network Studies and Analyses No. 396:
Energy security, poverty and vulnerability in Central Asia and the wider European neighborhood

CASE Network Studies and Analyses No. 395:
The East European financial crisis

CASE Network E-briefs No.11/2009:
No, the central banks didn't do it

CASE Network Reports
No. 88

Deep Integrations with the EU and its Likely Impact on Selected ENP countries and Russia

PEO 3/2009
Large Fiscal Deficit in Poland - curse #1

CASE Network Studies and Analyses No. 394
Differentiation of Innovation Behavior of Manufacturing Firms in the New Member States. Cluster Analysis on Firm-Level Data


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Ostatnia aktualizacja
2010-03-05


CASE Network Studies and Analyses
Nr 398   Social Security Driven Tax Wedge and Its Effects On Employment and Shadow Employment
Autorzy: Marek Gora
Oleksandr Rohozynsky
Irina Sinitsina
Mateusz Walewski
Seria wydawnicza: CASE Network Studies and Analyses
Rok wydania: 2009
Projekt: ESCIRRU - Economic and Social Consequences of Industrial Restructuring in Russia and Ukraine
The paper discusses possible directions and magnitudes of the relationship between the social security driven tax wedge, employment and shadow employment in Russia and Ukraine. The first section presents a summary of the economic and institutional background for development of the current size and structure of the socially driven tax wedge in both countries. The second section presents some theoretical considerations on the relationship between the social protection system, tax wedge, non-employment and finally, shadow employment. The third section contains an attempt to econometrically estimate the magnitude of the possible relationship between the tax wedge and total employment rates in both countries. In the fourth section, the authors try to discover the mechanism of influence of the last reform of the Ukrainian payroll tax system on the structure and size of shadow employment in the country. The last analytical section closes the circle leading the reader back from shadow employment to wages and finally to the issue of access to social security institutions. The last section concludes.
Słowa kluczowe: social security, employment, shadow employment, tax wedge, payroll taxes, reform, CIS countries, Russia, Ukraine
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