The Experts below are selected from a list of 45 Experts worldwide ranked by ideXlab platform
Anselm Mattes - One of the best experts on this subject based on the ideXlab platform.
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value added based Employers Contribution as an alternative to Employers social security Contributions an austrian perspective
WIFO Monatsberichte (monthly reports), 2016Co-Authors: Margit Schratzenstaller, Stefan Bach, Michael Arnold, Anselm MattesAbstract:Over the past decades, the introduction of a Wertschopfungsabgabe (Employers' Contribution based on value added) as an alternative form of Employers' Contribution to the social security scheme has repeatedly been the subject of discussion in Austria. A value added based Contribution would include corporate profits and interest expenses in the base to assess social security Contributions which are currently based on gross wages and salaries. If the Employers' Contribution were to extend to the gross value added, depreciation would be included as well. A key criterion in assessing the suitability of such a Contribution as an alternative source for financing the social security system is, first of all, its long-term yield potential, also with due regard to (international) tax planning, followed by other important economic aspects such as, in particular, the Contribution's effects on efficiency, employment and distribution. Moreover, practical administrative aspects need to be considered as well.
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Value Added Based Employers' Contribution as an Alternative to Employers' Social Security Contributions – an Austrian Perspective
2016Co-Authors: Margit Schratzenstaller, Stefan Bach, Michael Arnold, Anselm MattesAbstract:Over the past decades, the introduction of a Wertschopfungsabgabe (Employers' Contribution based on value added) as an alternative form of Employers' Contribution to the social security scheme has repeatedly been the subject of discussion in Austria. A value added based Contribution would include corporate profits and interest expenses in the base to assess social security Contributions which are currently based on gross wages and salaries. If the Employers' Contribution were to extend to the gross value added, depreciation would be included as well. A key criterion in assessing the suitability of such a Contribution as an alternative source for financing the social security system is, first of all, its long-term yield potential, also with due regard to (international) tax planning, followed by other important economic aspects such as, in particular, the Contribution's effects on efficiency, employment and distribution. Moreover, practical administrative aspects need to be considered as well.
Margit Schratzenstaller - One of the best experts on this subject based on the ideXlab platform.
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value added based Employers Contribution as an alternative to Employers social security Contributions an austrian perspective
WIFO Monatsberichte (monthly reports), 2016Co-Authors: Margit Schratzenstaller, Stefan Bach, Michael Arnold, Anselm MattesAbstract:Over the past decades, the introduction of a Wertschopfungsabgabe (Employers' Contribution based on value added) as an alternative form of Employers' Contribution to the social security scheme has repeatedly been the subject of discussion in Austria. A value added based Contribution would include corporate profits and interest expenses in the base to assess social security Contributions which are currently based on gross wages and salaries. If the Employers' Contribution were to extend to the gross value added, depreciation would be included as well. A key criterion in assessing the suitability of such a Contribution as an alternative source for financing the social security system is, first of all, its long-term yield potential, also with due regard to (international) tax planning, followed by other important economic aspects such as, in particular, the Contribution's effects on efficiency, employment and distribution. Moreover, practical administrative aspects need to be considered as well.
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Value Added Based Employers' Contribution as an Alternative to Employers' Social Security Contributions – an Austrian Perspective
2016Co-Authors: Margit Schratzenstaller, Stefan Bach, Michael Arnold, Anselm MattesAbstract:Over the past decades, the introduction of a Wertschopfungsabgabe (Employers' Contribution based on value added) as an alternative form of Employers' Contribution to the social security scheme has repeatedly been the subject of discussion in Austria. A value added based Contribution would include corporate profits and interest expenses in the base to assess social security Contributions which are currently based on gross wages and salaries. If the Employers' Contribution were to extend to the gross value added, depreciation would be included as well. A key criterion in assessing the suitability of such a Contribution as an alternative source for financing the social security system is, first of all, its long-term yield potential, also with due regard to (international) tax planning, followed by other important economic aspects such as, in particular, the Contribution's effects on efficiency, employment and distribution. Moreover, practical administrative aspects need to be considered as well.
Stefan Bach - One of the best experts on this subject based on the ideXlab platform.
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value added based Employers Contribution as an alternative to Employers social security Contributions an austrian perspective
WIFO Monatsberichte (monthly reports), 2016Co-Authors: Margit Schratzenstaller, Stefan Bach, Michael Arnold, Anselm MattesAbstract:Over the past decades, the introduction of a Wertschopfungsabgabe (Employers' Contribution based on value added) as an alternative form of Employers' Contribution to the social security scheme has repeatedly been the subject of discussion in Austria. A value added based Contribution would include corporate profits and interest expenses in the base to assess social security Contributions which are currently based on gross wages and salaries. If the Employers' Contribution were to extend to the gross value added, depreciation would be included as well. A key criterion in assessing the suitability of such a Contribution as an alternative source for financing the social security system is, first of all, its long-term yield potential, also with due regard to (international) tax planning, followed by other important economic aspects such as, in particular, the Contribution's effects on efficiency, employment and distribution. Moreover, practical administrative aspects need to be considered as well.
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Value Added Based Employers' Contribution as an Alternative to Employers' Social Security Contributions – an Austrian Perspective
2016Co-Authors: Margit Schratzenstaller, Stefan Bach, Michael Arnold, Anselm MattesAbstract:Over the past decades, the introduction of a Wertschopfungsabgabe (Employers' Contribution based on value added) as an alternative form of Employers' Contribution to the social security scheme has repeatedly been the subject of discussion in Austria. A value added based Contribution would include corporate profits and interest expenses in the base to assess social security Contributions which are currently based on gross wages and salaries. If the Employers' Contribution were to extend to the gross value added, depreciation would be included as well. A key criterion in assessing the suitability of such a Contribution as an alternative source for financing the social security system is, first of all, its long-term yield potential, also with due regard to (international) tax planning, followed by other important economic aspects such as, in particular, the Contribution's effects on efficiency, employment and distribution. Moreover, practical administrative aspects need to be considered as well.
Michael Arnold - One of the best experts on this subject based on the ideXlab platform.
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value added based Employers Contribution as an alternative to Employers social security Contributions an austrian perspective
WIFO Monatsberichte (monthly reports), 2016Co-Authors: Margit Schratzenstaller, Stefan Bach, Michael Arnold, Anselm MattesAbstract:Over the past decades, the introduction of a Wertschopfungsabgabe (Employers' Contribution based on value added) as an alternative form of Employers' Contribution to the social security scheme has repeatedly been the subject of discussion in Austria. A value added based Contribution would include corporate profits and interest expenses in the base to assess social security Contributions which are currently based on gross wages and salaries. If the Employers' Contribution were to extend to the gross value added, depreciation would be included as well. A key criterion in assessing the suitability of such a Contribution as an alternative source for financing the social security system is, first of all, its long-term yield potential, also with due regard to (international) tax planning, followed by other important economic aspects such as, in particular, the Contribution's effects on efficiency, employment and distribution. Moreover, practical administrative aspects need to be considered as well.
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Value Added Based Employers' Contribution as an Alternative to Employers' Social Security Contributions – an Austrian Perspective
2016Co-Authors: Margit Schratzenstaller, Stefan Bach, Michael Arnold, Anselm MattesAbstract:Over the past decades, the introduction of a Wertschopfungsabgabe (Employers' Contribution based on value added) as an alternative form of Employers' Contribution to the social security scheme has repeatedly been the subject of discussion in Austria. A value added based Contribution would include corporate profits and interest expenses in the base to assess social security Contributions which are currently based on gross wages and salaries. If the Employers' Contribution were to extend to the gross value added, depreciation would be included as well. A key criterion in assessing the suitability of such a Contribution as an alternative source for financing the social security system is, first of all, its long-term yield potential, also with due regard to (international) tax planning, followed by other important economic aspects such as, in particular, the Contribution's effects on efficiency, employment and distribution. Moreover, practical administrative aspects need to be considered as well.
Henri Sterdyniak - One of the best experts on this subject based on the ideXlab platform.
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Low-skilled Jobs: the French strategy
2007Co-Authors: Henri SterdyniakAbstract:Since 1995, French governments implemented a specific strategy aiming at lowering unemployment or inactivity of so called unskilled workers, in fact of low wage workers. This strategy used two tools: cuts in Employers' social Contributions reduce companies' costs for hiring low-wage workers; the Prime Pour l'Emploi, PPE, raises low-wage workers' incomes, and increases the gap between wage and assistance benefits in order to increase incentives for low-wage workers to take a job. The paper provides a description of the situation of unskilled workers in France. It describes the history of measures lowering Employers' Contributions on low wages, presents and discusses the studies that have tried to assess the impact of such measures on employment. These cuts cost approximately 18 billion euros in 2007. An average estimate of about 550,000 jobs created would have an ex post cost of 9 billion euro, i.e. 176,000 euros per created job. The history and the structure of the PPE are presented. According to existing studies, the PPE would not have a significant effect on labour supply. Should it be concluded from it that there is not inactivity trap? Or, on the contrary, that the trap is very deep? The current debate on the appropriateness to maintain Employers' Contribution and PPE or to reform them is addressed.
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Annex 6.4 : Low-skilled Jobs : The French Strategy
2007Co-Authors: Henri SterdyniakAbstract:Since 1995, French governments implemented a specific strategy aiming at lowering unemployment or inactivity of so called unskilled workers, in fact of low wage workers. This strategy used two tools: cuts in Employers' social Contributions reduce companies' costs for hiring low-wage workers; the Prime Pour l'Emploi, PPE, raises low-wage workers' incomes, and increases the gap between wage and assistance benefits in order to increase incentives for low-wage workers to take a job. The paper provides a description of the situation of unskilled workers in France. It describes the history of measures lowering Employers' Contributions on low wages, presents and discusses the studies that have tried to assess the impact of such measures on employment. These cuts cost approximately 18 billion euros in 2007. An average estimate of about 550,000 jobs created would have an ex post cost of 9 billion euro, i.e. 176,000 euros per created job. The history and the structure of the PPE are presented. According to existing studies, the PPE would not have a significant effect on labour supply. Should it be concluded from it that there is not inactivity trap? Or, on the contrary, that the trap is very deep? The current debate on the appropriateness to maintain Employers' Contribution and PPE or to reform them is addressed.