欧盟社会保障税对就业影响的效果研究

发布时间：2018-02-10 11:30

本文关键词： 欧盟社会保障税失业率就业效应　出处：《经济研究参考》2017年28期 　论文类型：期刊论文

【摘要】：在欧盟主权债务危机之后,欧洲许多国家都面临着严峻的失业问题。21世纪以来,欧洲各国纷纷对社会保障税进行减税改革,减轻企业税负,增加就业激励。究竟社会保障税税负水平对就业是否有影响以及影响程度如何,是非常值得研究的一个问题。本文首先对欧盟社会保障税的发展及最新的改革进行了梳理,探究了社会保障税对就业产生影响的机理,最后通过社会保障税负水平与失业率的相关关系,对欧盟不同税负下典型国家的社会保障税的就业效应进行了分析。
[Abstract]:After the sovereign debt crisis in the European Union, many European countries have been facing severe unemployment problems since the 21st century. Since the beginning of the 21st century, European countries have carried out tax cuts and reforms to reduce the tax burden on enterprises. Whether or not the level of social security tax burden has an impact on employment and the extent of its impact is a problem worth studying. Firstly, this paper reviews the development of social security tax in the European Union and its latest reform. This paper probes into the mechanism of the influence of social security tax on employment, and finally analyzes the employment effect of social security tax in typical countries of the European Union through the correlation between the level of social security tax burden and the unemployment rate.
【作者单位】：河北大学;
【基金】：欧盟让·莫内教授项目的成果,项目号:574322-EPP-1-2016-1-CN-EPPJMO-CHAIR项目名称:European Union Labor Market Policy and Its Implication for China 河北省社科规划基金项目的阶段性成果,项目名称:京津冀劳动力市场一体化实现路径与保障机制研究,项目号HB16GL011
【分类号】：F249.1;F811.4

【相似文献】