欧盟劳动力税收和救济金制度改革及其影响

Influence of Tax-benefit Reforms of Labor Force in EU Countries

欧洲传统的福利制度造成了贫困陷阱和财政陷阱的产生,为了增加劳动力供给和鼓励就业,欧盟对劳动力税收和救济金制度进行了全面的改革。欧盟主要针对失业保险制度和社会救济金政策、最低工资政策、提前退休制度、个人所得税和社会保险税减免政策以及对有孩子家庭的激励政策等方面进行了改革。对改革的成效分析可以清楚地看到改革对劳动力供给和需求所带来的影响和效果。

Developed social security system and high unemployment benefit brought about poverty trap and fiscal trap in EU countries. In order to increase labor supply and employment rate, EU countries undertook a relevant types of measures to tax - benefit reform. The reform included many aspects, such as unemployment insurance and social assistance, minimum wages; early retirement, Reduction of personal income taxes and social security contributions and Incentive for families with Children. The impact and influence to labor supply and demand can be seen obviously on assessment of performance.