Labor Taxation: Insights from the World Economic Forum Survey

14 Pages Posted: 18 Nov 2021

See all articles by Michael S. Mitsopoulos

Michael S. Mitsopoulos

Hellenic Federation of Enterprises

Theodore Pelagidis

University of Piraeus; Brookings Institution

Date Written: November 3, 2021


One of the main topics highlighted in the field of economic policy applications is the impact of taxation on labor. In an era in which macroeconomic stability, technological change, and globalization pressure the job market, there exists no strong consensus in the literature on how exactly taxation influences growth, choice between work and leisure, share of income attributed to labor, or participation in different job market segments. This article focuses on employment levels and uses the results of the World Economic Forum (WEF) Executive Opinion Survey (EOS) between 2013 and 2017 to bypass several challenges often faced in the literature. By doing so, we complement the insights of the existing literature by establishing that, in institutionally mature countries, taxation that is deemed by a survey of business executives to pose a disincentive to
work reduces employment.

Keywords: taxation, labor, survey

JEL Classification: E6, J01

Suggested Citation

Mitsopoulos, Michael S. and Pelagidis, Theodore, Labor Taxation: Insights from the World Economic Forum Survey (November 3, 2021). Available at SSRN: or

Michael S. Mitsopoulos (Contact Author)

Hellenic Federation of Enterprises ( email )

Xenofontos str 5
Athens, 10557
2106722694 (Phone)

Theodore Pelagidis

University of Piraeus ( email )

21 Lambraki street
Piraeus, Attiki 18533
+3021 04142526 (Phone)
+3021 4142571 (Fax)


Brookings Institution ( email )

1775 Massachusetts Ave, NW
Washington, DC 20036
United States


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