Study on labour taxation in CEE countries

Client/Funding Institution

TPA Horwath


The study analysed the development of wage costs, taxation of labour and the structure of trax revenues in CEE countries (Bulgaria, Croatia, Hungary, Poland, Romania, Serbia, Slovakia, Slovenia, Czech Republic), with Austria as a point of comparison. The analysis of wage costs was based upon gross and net wages plus employer contributions. Unit labour costs were chosen as indicators for productivity; and the tax strcture was analysed mostly with the aim of indicating the relative share of labour taxation relative to other taxes, especially indirect taxes.


March 2011 - June 2011

wiiw team Leader

Peter Havlik

wiiw Staff

Boriana Assenova, Sebastian Leitner, Renate Prasch, Roman Römisch, Monika Schwarzhappel

Keywords: wages, labour taxation, tax revenues, CEE, Austria, unit labour costs, productivity

Countries covered: Austria, Bulgaria, Croatia, Czechia, Hungary, Poland, Romania, Serbia, Slovakia, Slovenia

Research Areas: Labour, Migration and Income Distribution