natgillin/translations-raw huggingface dataset:
De foreslår på forskellig vis en nedsættelse af socialsik­ringsbidragene, navnlig en nedsættelse af bidragene forbundet med ufaglært arbejds­kraft.
In the United Kingdom charges on labour have stabilized since 1980 at a level appreci­ably lower than the Community average and comparable with the current level in Japan.
Blandt forslagene til, hvordan der kan kompenseres for provenutabet, finder man bl.a. beskatning af forurenende virk­somhed eller forurenende produkter, energi eller knappe naturressourcer og udbredelse af private forsikringsordninger. »Grønne afgifter« er der imidlertid ikke enighed om, da nogle medlemsstater frygter, at de vil få konsekvenser for den internationale kon­kurrenceevne.
If these tax and social security charges are expressed as a proportion not of GDP but of total labour costs, they account on average for more than 40% of overall labour costs in the Community. This level is much higher than in Japan (20%) and the USA (30%).
I Det Forenede Kongerige har skatten på arbejde stabiliseret sig siden 1980 på et
Charges directly imposed on labour are equivalent to 23.5% of Community GDP, i.e. more than half the figure for statutory
indkomstbeskatningen er forholdsvis lav.
(c) Impact on employment
Det er især tilfældet i Frankrig og Græken­land.
In some Member States, the charges on labour consist primarily of income tax, with social security contributions playing only a minor or very minor role: such is the case in Denmark, the United Kingdom and Ire­land.
Hvis disse skatter, afgifter, socialsikringsbi­drag mv. ikke blot beregnes som en andel af BNP, men som en andel af de samlede arbejdskraftomkostninger, når man frem til, at de i gennemsnit andrager over 40% af de samlede arbejdskraftomkostninger i Fælles­skabet.
The high level of non-wage labour costs is prejudicial to employment, exerting a dis­suasive influence: it encourages the sub­stitution of capital for labour and promotes the parallel economy: it particularly affects employment in SMEs; finally, it leads to relocation of investment or activities.
Det er langt mere end i Japan (20%) og USA (30%).
This is particularly the case in France and Greece.
I gennemsnit i Fællesskabet hviler 2/3 af de obligatoriske socialsikringsbidrag på arbejdsgiverne, medens den sidste tredjedel hviler på arbejdstagerne.
A firm which, by laying off workers, reduces its own costs also passes on the cost of unemployment to other firms in industries which cannot lay off workers as easily, and they too see their situation deteriorate.
Men i visse lande, såsom Belgien og Frankrig, er arbejdsgi­vernes andel endnu større og udgor noget i retning af 3/4 af de samlede socialsikrings­bidrag.
Finally, on average in the Community, two thirds of compulsory social security contributions are borne by employers and one third by employees.
Derimod i Nederlandene udgor arbejdsgivernes bidrag til socialsikringen mindre end halvdelen af de samlede bidrag.
In some Member States, however, such as Belgium and France, the employers' share is higher, accounting for some three quarters of total social security contributions; in the Nether­lands, by contrast, employers' social security contributions account for less than half of total social security contributions.
Tabel 3 c) Virkninger for beskæftigelsen
Table 3: Structure of statutory charges by major category (1991)
Skattetrykkets sammensætning fordelt på hovedkategorier i % af BNP (1991)
Highly labourintensive firms, whose labour costs and social security budgets are rela­tively high, are then in turn compelled to lay off workers, to relocate or to resort to the underground economy, either directly or through subcontracting.
Β DK D GR
Social security
b) Beskatningsforskelle
Includes capital taxes.
Hvis det reelle tal antages at
Source: iiurostal and OECD.
være 10%, repræsenterer dette et tab på omkring 5 procentpoint af BNP for den her
Although 70% of private sector jobs are cre­ated in SMEs, it is these firms which are worst affected by administrative complexity and the high level of charges on labour: firstly, it would seem that, in the case of
En nedsættelse af skatten på arbejde led saget af en styrket kontrol med svig vil, om ikke bringe nogle af disse aktiviteter tilbage i den normale økonomis fold, i det mindste sinke deres fremmarch.
The objective being to reduce labour costs, the reduction could differ from one Member State to another depending on the extent to which it is applied to employers' social security contributions and/or to employees' social security contributions and/or to taxes levied directly on wages.
Tallet kan være højere eller lavere alt afhængigt af beskatningsstrukturen i de enkelte medlemsstater.
This extra burden seems all the more onerous when it has to be borne by someone not familiar with such matters and when it relates to only a small number of jobs.
For det første lader det til, at det for små firmaer er de forskellige skatter snarere end nettolønnen, der skaber en psykologisk modvilje mod nyansættelser.
Social security contributions themselves are sometimes divided up according to the various objectives involved: family, health, old age, unemployment.
I beskatningsmæssig henseende er der således flere forskellige muligheder for at hjælpe de små og mellemstore virksom heder, herunder
Several types of tax measure could, there fore, assist SMEs:
— at forenkle de administrative opgaver, der påhviler dem, f.eks. ved at udpege et enkelt kontaktorgan for samtlige skatter og afgifter
— administrative tasks could be simplified: the creation, for all statutory charges, of a single department with which to correspond would be an improvement;
— at give små og mellemstore virksom heder, der ikke har status som kapitalselskaber, mulighed for at blive selskabsbeskattet i stedet for indkomst beskattet
— SMEs that were not limited companies could opt for taxation at the relevant rate of corporation tax and not, as now, in accordance with income-tax scales;
Selve socialsikringsbidragene er undertiden opdelt efter anvendelsesformål: familie ydelser, sundhedsudgifter, folkepension, arbejdsløshedsdagpenge osv. I sådanne til fælde kunne nedsættelsen i første omgang tilgodese de bidrag, der benyttes til at finansiere udgifter, der normalt betragtes som et nationalt solidaritetsanliggende: familie ydelser, folkepension, ydelser ved alvorlig sygdom, ydelser til langtidsledige.
In these cases, the reduction could relate primarily to contributions which finance expenditure normally pertaining to national solidarity: family allowances, the minimum old-age pension, serious illnesses, or longterm unemployment.
Når det drejer sig om bidrag til særlige ordninger, hvor de udbetalte ydelser er afhængige af de foretagne indbetalingers størrelse (f.eks.
In the case of schemes in which the benefits are more directly related to the contributions (e.g. retirement pensions), it is for each Member State to determine the respective proportions of compulsory and voluntary contributions to be paid under insurance schemes or savings arrangements.
— at begunstige ekstern finansiering ved at ophæve dobbeltbeskatningen af virksomheder, der stiller risikovillig kapital til rådighed
— external financing could be promoted by eliminating double taxation of venture-capital companies;
pensionsfonde), må det være op til hver enkelt medlemsstat at afgøre, hvor stor en del heraf skal finansieres ved hjælp af henholdsvis obligatoriske og frivillige ind betalinger til forsikrings- eller opsparingsordninger. ordninger.
— the survival of SMEs could be assured by preventing taxes levied on transfers of businesses — particularly crossfronter transfers — from jeopardizing their existence.
nedættelse af socialsikringsbidragene, som opvejes ved hjælp af en forogelse af andre skatter og afgifter, har en særdeles positiv indflydelse på beskæftigelsen.
Furthermore, the reduction of statutory charges on labour should apply as a priority to the lowest earnings.
De mest positive resultater opstår, når nedsættelsen af arbejdsgiverbidragene målrettes mod de mindst faglærte kategorier af arbejdstagere, og ved samtidig indforelse af en
This would make it possible to limit the budgetary cost of the measure per job saved or created while responding to the scale of unemployment among the least skilled workers.
C02/energi-afgift i stedet for en momsforhøjelse.
9.3 Guidelines for reducing labour costs
I øvrigt bør lempelsen af skatten på arbejde først og fremmest komme de laveste ind komstgrupper til gode.
The flexibility of work should also be encouraged
Der bør endvidere tilskyndes til fleksibilitet på arbejdsmarkedet
Experience in some Member States suggests that more flexible organization of work would stimulate job creation.
Da der er behov for at mindske budgetunderskuddene mest muligt, er kompenserende foranstaltninger nødvendige for at udligne den nedsættelse af skatter, afgifter mv., der tager sigte på at reducere arbejdskraftomkostningerne. kraftomkostningerne.
The promotion of more flexible working arrangements could be backed up by reductions in the statutory charges currently imposed on such arrangements.
Erfaringerne i nogle medlemsstater tyder på, at en mere fleksibel tilrettelæggelse af arbejdet vil kunne fremme oprettelsen af nye arbejdspladser.
In order to help maintain employment and create new jobs without reducing wage levels, therefore, steps must be taken to reduce non-wage costs, particularly for less skilled labour.
Mere fleksible arbejdsformer kunne ledsages af en nedsættelse af de skatter, afgifter, socialsikringsbidrag mv., der i dag udgør en hindring for sådanne fleksible arrangementer.
Unemployment is particularly high among unskilled workers. Furthermore, in most Member States non-wage costs bear relatively more heavily on those in low-paid employment.
Nedsættelsen af socialsikringsbidragene vil delvis kunne finansieres ved hjælp af bidragene fra personer, der kommer i arbejde, faldende udgifter til dagpenge som følge af en stigning i beskæftigelsen, og gennem en strammere styring af de offentlige udgifter.
With regard to services, whether market ser vices or otherwise, which are in contact with the public, an adjustment of working time accompanied by tax incentives would make it possible to increase employment, use equipment more intensively (longer opening hours), and meet a demand (more practical opening hours, longer free time).
Med hensyn til de servicefunktioner (markedsmæssige tjenester eller andre), der er i direkte kontakt med offentligheden, vil en omlægning af arbejdstiden kombineret med skatteincitamenter kunne bidrage til at forøge beskæftigelsen, udnytte faciliteterne bedre (længere åbningstider) og opfylde et reelt behov (mere praktiske åbningstider, større fritid).
The Member States should set themselves the target of reducing non-wage labour costs by an amount equivalent to 1% to 2% of GDP; this figure could vary according to the tax structures in the Member States.
Skattelettelserne kunne også målrettes mere specifikt mod oprettelsen af nye arbejdspladser og ansættelsen af unge.
The reductions could also be specially targeted on the creation of new jobs and the recruitment of young people.
Det er klart, at der skal foretages en detaljeret undersøgelse af virkningerne og den ideelle kombination af disse forskellige muligheder.
Of course, a detailed study should be made of the effects and the combination of these different possibilities.
Der kan tænkes indført miljøafgifter på f.eks. brugen af knappe naturressourcer og energi.
Environmental taxes, charged for example on the use of limited natural resources and energy, may be envisaged.
Den C02/energiafgift, som Kommissionen stillede forslag om i 1992, kunne tilveje
: mission in 1992 could raise an amount of
Men det er oplagt, at hvis de foranstaltninger, der træffes for at nedbringe skatten på arbejde væsentligt, skal være effektive, skal de også være simple.
But it is clear that if measures to bring down statutory charges substantially are to be effective, they must be simple.
Det kan meget vel være ønskværdigt at gøre visse skattebegunstigelser betinget af, at der gennemføres for anstaltninger, som lever op til målsætningerne for aktive beskæftigelsespolitikker, men det er vigtigt at undgå ordninger, som ikke vil kunne fungere, fordi de er for kom plicerede.
While it may appear desirable to make certain tax advantages conditional upon the taking of action consistent with the objectives of active employment policies, it is important to avoid schemes which cannot work well because of their complexity.
c) Virkninger for beskæftigelsen bringe et provenu i størrelsesordenen 1% af BNP.
revenue equivalent to some 1% of GDP; the other possibilities include taxes on polluting or energy-intensive equipment, some of
Resultaterne af flere økonometriske modeller (se vedlagte tabel) bekræfter, at en
(c) Effect on employment which would have the advantage of interna
En forhøjelse af punktafgifterne på energi produkter kan også udgore en integrerende del af en miljøbeskyttelsespolitik, der nyder almindelig folkelig opbakning.
(see annexed table) confirm that reductions cases, predictability and tax neutrality in social security charges offset by an should be assured so as not to handicap increase in other charges produce a signifi industries exposed to international competi cant positive effect on employment.
En af de muligheder, man kunne forestille sig bringer den indbyrdes tilnærmelse af momssatserne, som blev gennemført som led i realiseringen af det indre marked, i fare.
The tion, and appropriate tax incentives should most favourable results are observed when be studied.
sammen med indforeisen af en C0
the reduction in employers' social security
2 afgift, består i at udvide de punktafgifter, c) Andre skatter og afgifter der i dag pålægges mineralolie-produkter og andre energiprodukter, som ligeledes forårsager skader på miljøet.
2 broad popular support. One option to be
Ifølge adskillige undersogelser gennemført af såvel Kommissionens tjenestegrene som en række medlemsstater vil en overflytning af socialsikringsbidrag til en værdi afea.
: duties charged on mineral oils to other reduced by 1% of GDP, the unemployment energy products (natural gas, coal, electri rate falls by 2.5% over four years.
1% af BNP til en C0
According to various studies, carried out both by the Commission departments and in a number of Member States, a transfer of social security charges worth some 1% of
/energi-afgift i størrelses
GDP to a CCK/energy tax in the region of
2 ordenen 10 USD pr. tønde være gunstig for ikke blot miljoet, men også før anvendelsen
USD 10 a barrel would have beneficial
Uden at stå i vejen for investeringer handler det om at afbalancere sammensætningen af de skatter, afgifter mv., der pålægges de for skellige produktionsfaktorer (arbejde, kapital, knappe naturressourcer), således at beskæftigelsen fremmes snarere end hæmmes.
In view of the need to keep budget deficits as small as possible, compensatory measures should be introduced to offset the reductions in statutory charges designed to reduce labour costs.
2 b) Forbrugsafgifter
(b) Taxes on consumption
En skat på indkomster fra finanskapital, som Kommissionen har slået til lyd for siden 1989, vil have den ekstra fordel, at det vil blive mere attraktivt at kanalisere opsparinger over i produktive investeringer og oprettelse af virksomheder.
The reduction in social security contributions could be partly financed by the contributions of persons for which jobs had been created, by the reduction in unemployment benefits resulting from an increase in employment, and by tighter control of public expenditure to make it more efficient. cient.
En forøgelse af punktafgifterne på tobak og alkohol udgør på én gang en supplerende indtægtskilde for staten, et middel til at bekæmpe udbredte sociale problemer og et middel til at begrænse visse sundhedsudgifter (til behandling af kræft og alkoholisme). lisme).
A tax on the income from financial capital which the Commission has been advocating since 1989 would also have the advantage of making it more attractive to channel savings into productive investment and the cre ation of businesses.
Denne lettelse af de arbejdskraftrelaterede skatter, afgifter, socialsikringsbidrag mv. som led i aktive beskæftigelsespolitikker bør imidlertid opvejes af andre skatter og afgifter for at hindre en forøgelse af budget underskuddene.
A substantial reduction in non-wage labour costs (between 1 and 2 percentage points of GDP), particularly for the least-skilled workers, would play a key part in effectively combating unemployment and promoting job creation.
De mange forskellige beskatningssystemer, der findes i Den Europæiske Union, gør det umuligt at pege på en enkelt metode til, hvordan skatten på arbejde kan lempes ved at beskatte andre produktionsfaktorer eller forbrug.
This easing of the burden of statutory charges, which would be introduced as part of active employment policies, would have to be offset by tax measures so as not to swell budget deficits.
Blandt kompensationsmulighe- derne kan dog nævnes miljøafgifter
Given the diversity of tax systems (taxes and social security contributions) in the
-afgift og energiafgifter), punktafgifter
However, possible compensatory tax mea sures include environmental taxes (taxation of C0 and excise duties on energy), excise
Da moms kun har meget ringe indflydelse på den internationale konkurrenceevne (den kan trækkes fra ved eksport), er idéen om en »social« moms opstået.
In theory, the increase in VAT accompanied by a reduc tion in social security charges could enhance business competitiveness in the Community.
Nogle mener, at momsen kunne sættes op for at kompensere for nedsættelsen af socialsik ringsbidragene.
Moreover, the system of minimum rates in force in the Community authorizes Member States to raise their rates of VAT.
I teorien vil en momsforøgelse ledsaget af en nedsættelse af social sikringsbidragene meget vel kunne styrke fællesskabsvirksomhedernes konkurrence evne.
The question therefore deserves thorough examination in each case. In addition, within the Community, it would be necessary to ensure that disorderly increases in VAT, in particular in the countries where the standard rate of VAT is already high, did not create distortions of competition or call into question the approximation of rates carried out for the entry into force of the single market.
Som led i Fællesskabets ordning med minimumssatser har medlemsstaterne i øvrigt mulighed for at hæve deres moms satser.
For, if the approximation of rates embarked upon in recent years in the Community were to be abandoned, the establishment in 1997 of the definitive VAT arrangements (payment of VAT in the country of origin) would be threatened.
Imidlertid smitter enhver forøgelse af momsen og dermed af priserne af på for bruget og kan derfor have visse økonomiske ulemper.
(c) Other taxes income applicable to all Community resi dents and, where appropriate and subject to certain conditions, an increase in VAT.
Spørgsmålet fortjener derfor en nærmere undersøgelse i hvert enkelt tilfælde.
Of the other possibilities, it is necessary to mention measures concerning the taxation of capital.
Endvidere vil det på fælles skabsplan være nødvendigt at undgå, at uhæmmede momsforhøjelser — navnlig i de lande, hvor den normale momssats alle rede ligger på et højt niveau — giver anledning til konkurrencefordrejninger og visse betingelser — en momsforhøjelse.
Without standing in the way of investment, this would mean altering the structure of statutory charges on the different factors of production (labour, capital, scarce natural resources) so as to favour employment instead of discouraging it.
Tabel 4 — Generel hypotese: Nedsættelse af arbejdsgivernes socialsikringsbidrag med kompensation for andre skatter mv.
4: General hypothesis: Reduction in employers' social security contributions with compensation ria other statutory charges
Lande:
Countries concerned:
Generel nedsættelse (0,6% af BNP)
Generalized reduction
Generel nedsættelse på 0,3% af BNP i 1993 til 1% i 2001
Generalized reduction of 0.33% in 1993 to 1% in 2001
Generel nedsættelse (1% af BNP) (gennemsnitlig satsnedsættelse på 10%)
Generalized reduction (0.6% of GDP) Reduction limited to low wages (0.6% of GDP)
Nedsættelse begrænset til lavindkomstgrupper (0,6% af BNP)
GDP) (average reduc tion in rate of 10%).
(gennemsnitlig satsnedsættelse på 40%)
Reduction (1% of GDP) targeted on low wages (average reduc tion in rate of 40%)
C02-afgift/energiafgift
Compensatory measures res
Energiafgift, der især rammer forbruget
Energy tax based mainly on consumption tion
C02-afgift/energiafgift på 10 USD pr. tonde
Increase in VAT Increase in income tax COVenergy tax of USD 10 per barrel
Β) Simuleringsresultater med hensyn til beskæftigelse
(B) Results of simulations in employment terms
Beskæftigelsesskabende effekt: forskel i % ved udgangen af simuleringsperioden i forhold til referencesituationen
Extent of new job creation: Percentage difference relative to reference situation at the end of the simulation period.
— Nedsættelse af social­sikringsbidrag og momsforhøjelse
Reduction in social security contributions and increase in VAT
— Nedsættelse af social­sikringsbidrag og for­højelse af indkomst­skat
Reduction in social security contributions and increase in income tax
— Nedsættelse af social­sikringsbidrag og ind­førelse af CC > 2­afgift
Reduction in social security contributions and introduction of CO2 tax
2) Udtrykt i fald i ledighedsprocenten svarer disse tal til henholdsvis ­0,3 og ­0,6 procentpoint.
In terms of the fall in the unemployment rate, these figures correspond to - 0.3 and - 0.6 percentage points respectively.
Overvejelser vedrørende en ny udviklingsmodel for Fællesskabet arbejdskraftsbesparelser.
Thoughts on a new develop ment model for the Community munity
Den strukturelle sammenhæng mellem miljø og beskæftigelse a) Utilstrækkelig udnyttelse af ressourcerne i EF
The structural links between environment and employment
Mange lande har forsøgt at løse problemet ved at skære ned på de sociale ydelser, men med begrænset succes.
Many countries have tried to manage the problem through a reduction in social security provisions, however with limited success.
Resultatet bliver flere fattige og større indkomstuligheder, og disse forhold har ført til sociale spændinger og forringet livskvalitet i mange storbyer.
The resulting increase in poverty and income disparities has led to social ten sions and a decay of the quality of life in many urban centres.
Den nuværende udvikling i Fællesskabet følger en model, hvorefter det er umuligt at nå frem til en optimal kombination af de to vigtigste ressourcer, nemlig arbejdskraft og natur.
The current development model in the Community is leading to a suboptimal combination of two of its main resources, i.e. labour and nature.
Modellen er karakteriseret ved en utilstrækkelig udnyttelse af arbejdskraftressourcerne og en for voldsom udnyttelse af naturressourcerne med nedsat livskvalitet til følge.
The model is characterized by an insufficient use of labour resources and an excessive use of natural resources, and results in a deterioration of the quality of life.
Fællesskabet bør undersøge, hvor ledes der kan skabes en bæredygtig økonomisk vækst, der på én gang bidrager til øget beskæftigelse og et lavere forbrug af energi og naturressourcer.
The Community needs to analyse in which ways economic growth can be promoted in a sustainable way which contributes to higher intensity of employment and lower intensity of energy and natural resources consumption.
i) »Underforbrug« af arbejdskraftressourcerne
(i) The 'underuse' of labour resources
»Underforbruget« af arbejdskraftressourcerne er tilsyneladende ikke kun af kvantitativ, men også af kvalitativ art. Den standardiserede arbejdsorganisation og de ofte enorme produktionsenheder har distanceret den enkelte person fra det endelige resultat af hans arbejde.
The 'underuse' of labour resources has apparently not only a quantitative but also a qualitative nature. The organization of work in a standardized way, frequently in huge production units, has distanced the individual from the results of his work.