Klin podatkowy jako bariera zatrudnienia w krajach Unii Europejskiej
Tax Wedge as an Employment Barrier in the European Union Countries

Summary/Abstract: The paper examines the differences in tax wedge between different EU countries and in the selected social and income groups to answer the question to what extent the differences in tax wedge explain varied labour market performance of the individual Member States and what action was taken to weaken the impact of this barrier in order to provide incentives for new jobs creation and incentives to work, particularly in the period after the economic and financial crisis. The main finding from the analysis is that the differences in the level of tax wedge explain only a small part of the differences in the labour markets performance in the EU Member States and more important is the shape of other labour market institutions. Thus the conditions, under which reducing of the tax wedge contributes to the labour market effectiveness improvement, were formulated.

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