haku: @indexterm TAX POLICY / yhteensä: 92
viite: 17 / 92
| Tekijä: | Gradus, R. H. J. M. |
| Otsikko: | Comparing Different European Tax's Policies Making Work Pay |
| Lehti: | IFO-Studien
2001 : VOL. 47:3, p. 311-326 |
| Asiasana: | COMPANIES COMPANY TAXATION TAX POLICY EUROPE EUROPEAN UNION |
| Kieli: | eng |
| Tiivistelmä: | Before presenting the different policies the paper gives an assessment of replacement rates. It is shown that the replacement rates in some countries come close to 100% so that for a benefit-claimant the acceptance of a job results in hardly any income gain at all. Then the paper presents an overview of the policy measures that have already been taken to make work pay. Hereby, an overview of six countries, where recently measures have been taken to make work more attractive, is given (the Netherlands, UK, Finland, Ireland, Germany and Belgium). Then the author compares the different policies of these countries. Although serious steps have been taken, the replacement rates are still very high and further measures are needed. |
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