Vliv zdanění práce na nabídku práce

Abstract

Labour taxation is a key instrument of economic policy that can influence individuals’ decisions regarding participation in the labour market. The aim of this thesis is to analyse the relationship between the level of labour taxation and labour supply in OECD countries. The theoretical part defines the concept of tax, describes the tax system and its components, and discusses economic models of labour supply. This is followed by a review of empirical studies examining the effects of taxation on work behaviour. The practical part presents an analysis of selected OECD countries over the period 2000–2023, focusing on the relationship between the labour force participation rate and the marginal personal income tax rate. Using linear regression and time series analysis, the thesis also examines differences between countries with progressive and flat tax systems. Based on the findings, conclusions are formulated regarding the relationship between labour taxation and labour supply in an international context.