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The Impact of Taxation on Unemployment of University Absolvents

Ladislav Bušovský ()
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Ladislav Bušovský: University of Economics, Prague

Chapter Chapter 24 in New Trends in Finance and Accounting, 2017, pp 263-270 from Springer

Abstract: Abstract The aim of this paper was to estimate the impact of tax quota and tax revenues on unemployment rate of public university absolvents. This paper is focused on the negative impact of tax revenues on absolvent’s unemployment rate. Afterwards, found variables will be able to be used in more complex econometrical model. This paper is based on econometric analysis of examined impacts based on already reached statistical significant explanatory variables. Results are summarized in tables and graphs, and they are commented as a tool of unemployment optimization. This paper works with regression models of standardized unemployment rate of university absolvents, tax quota, tax revenue, personal income tax, social security contributions, expenditure on university institutions, numbers of university students and number of officials. The results show tax quota, tax revenues and personal income taxation as the most important variables.

Keywords: Standardized absolvent’s unemployment rate; Taxation; Tax quota; Tax revenues; Overeducation (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-49559-0_24

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DOI: 10.1007/978-3-319-49559-0_24

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