Thesis ( M.Dev.) --University of Limpopo, 2016 / The purpose of this study was to investigate the effectiveness of Youth Empowerment Subsidy Tax Incentive emanating from South Africa’s Employment Tax Incentive Act of 2013, dedicated towards reducing youth unemployment. The scheme targets youth in the ages of between 15 and 29. The research used Triangulation Research Design approach, and questionnaire, interview and observation were used for data collection. These were statistically and thematically analysed. The results showed that the scheme lacked advocacy, and the people were not well informed or involved in planning the subsidy scheme. The study highlighted that people were eager to take part as long as the procedures were clearly feasible and well communicated. YESI vacancies were not advertised stating the type of programme that might have been confused with learnerships.

South Africa is characterised by its high and persistent level of unemployment, in particular among the youth. The high youth unemployment is attributed to various reasons, ranging from their lack of work experience, skills mismatch to employment and wage rigidities. The South African government proposed the youth wage subsidy to be implemented in 2011, with the primary aim of solving the youth unemployment problem. This study starts by providing a literature review on the youth labour market trends since the transition; it emerged that there is a lack of studies focusing exclusively on how youths fare in the labour market. Next, the demographic and educational attainment characteristics of the youth narrow labour force, employed and narrow unemployed are analysed under the narrow or strict definition, using the 1995-1999 October Household Surveys (OHSs), the 2000-2007 Labour Force Surveys (LFSs) and the 2008-2011 Quarterly Labour Force Surveys (QLFSs). With regard to unemployed youths, it is found that they are more likely to be blacks, without Matric and have never worked before. The main causes of youth unemployment are then discussed in detail, before the thesis moves on to examine the various active and passive labour market policies that could help to address the youth unemployment problem. The possible pros and cons of the youth wage subsidy, one of the active policies and the focus of this study, are discussed in greater detail. In particular, the claim by institutions such as COSATU that the introduction of the subsidy would lead to elderly workers (who are not subsidised) being replaced by the youth workers (who are subsidised) is not entirely correct, as these two groups of workers could be complementary instead of substitutes, and the introduction of the subsidy programme could result in an increase of demand for both elderly and youth workers. It is concluded that, although the youth wage subsidy could be one of the feasible solutions to stimulate demand for youth labour, it is not sufficient to address youth unemployment. It needs to be complemented by the other policies, such as a job search subsidy (targeting discouraged work seekers) and public employment programmes (e.g. Expanded Public Works Programme); but it is most important to note that these policies could only be fully effective if the root causes of youth unemployment are addressed by the government. / Magister Economicae - MEcon

A quarter of the labour force in South Africa is currently unemployed. The majority of the unemployed are between the ages of 18 and 29 years. The causes of these poor employment statistics has been widely debated, however, the cost of unskilled South African labour is a common thread. One of the solutions to improve the statistics is to implement tax incentives to reduce the cost of labour, which would theoretically increase the demand of the labour. Countries such as the United States of America have implemented some form of tax incentive to promote job creation over the years. South Africa has, however, not used this alternative to deal with unemployment. The problem had escalated to such a state that the Government announced in 2011 that it would spend R5 billion on job creation and announced that the funds would be spent through the implementation of a youth wage subsidy. Current studies on policy choices to promote job creation in South Africa discuss the possible tax incentives which could be implemented. However, these studies have not evaluated the successes of these incentives in other countries and whether it would be possible to apply them to a South African context. The proposed youth wage subsidy has not been analysed in terms of the incentives implemented in other countries to determine whether or not they would be successful in South Africa. The aim of the study was to determine if there was a gap in the tax legislation with regard to motivating job creation and how this gap could best be filled. This was achieved by firstly, analysing the key causes of unemployment in South Africa, and secondly, determining whether any of the current tax legislation measures deal with those causes. Two tax incentives implemented in the United States of America were analysed for their successes and failures in order to determine what South Africa needs to do if it was to implement any similar incentives. Finally, the National Treasury’s discussion paper on its proposed youth wage subsidy was analysed against the findings identified above to determine whether the subsidy is viable in the South African labour market. AFRIKAANS : ’n Kwart van die arbeidsmag in Suid-Afrika is tans werkloos met die meeste werkloses tussen die ouderdom van 18 en 29 jaar. Daar word reeds geruime tyd geredeneer oor die oorsaak van die swak arbeidstatistieke, tog is daar ooreenstemming dat die koste van ongeskoolde arbeid in Suid-Afrika ’n bydraende faktor is. Belastingaansporings wat die koste van arbeid verminder en dus teoreties die vraag na arbeid verhoog, kan moontlik die swak arbeidstatistieke verbeter. Lande soos die Verenigde State van Amerika het met verloop van jare sekere belastingaansporings ingestel om werkskepping te bevorder. Suid-Afrika het egter nog nie dié alternatief gebruik om die probleem van werkloosheid aan te pak nie. Die probleem het sulke afmetings aangeneem dat die regering in 2011 bekend gemaak het dat hy R5 biljoen aan werkskepping sal bestee in die vorm van die implementering van ’n jeugloonsubsidie. Huidige navorsing oor beleidskeuses om werkskepping in Suid-Afrika te bevorder, handel oor die moontlike belastingaansporings wat ingestel kan word. Dié navorsing evalueer egter nie die sukses van hierdie aansporings in ander lande of die moontlikheid van die toepassing daarvan op Suid-Afrikaanse omstandighede nie. Die huidige navorsing ontleed ook nie die voorgestelde jeugloonsubsidie aan die hand van die aansporings wat in ander lande ingestel is om sodoende te bepaal of dit hier sal slaag nie. Die doel van die navorsing was om te bepaal of daar ’n gaping in die wetgewing oor belasting is ten opsigte van die aanmoediging van werkskepping en hoe sodanige gaping ten beste gevul kan word. Dié navorsing het in sy doel geslaag deur eerstens die sleuteloorsake van werkloosheid in Suid-Afrika te ontleed en tweedens te bepaal of enige van die huidige belastingwetgewingsmaatreëls daardie oorsake aanspreek. Die sukses én mislukking van twee belastingaansporings wat in die Verenigde State van Amerika ingestel is, te ontleed ten einde te bepaal wat Suid-Afrika moet doen indien hy enige soortgelyke aansporings sou implementeer. Ten laaste is die besprekingsdokument oor die voorgestelde jeugloonsubsidie van die Nasionale Tesourie ontleed aan die hand van bogenoemde bevindings om te bepaal of die subsidie in die Suid-Afrikaanse arbeidsmark lewensvatbaar sou wees. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

2008年底源自於美國信貸市場的金融風暴席捲全球，影響層面襲擊實體經濟，無論在投資、消費、產出與貿易上都出現驟降的表現，世界經濟遭逢二次大戰以來最嚴重的衰退，勞動市場同樣受到嚴重的打擊，不過，因為年齡、性別、教育程度等條件的差異，不同群體所承受的就業風險也不盡相同。面對百年罕見的經濟危機，青年因先天上存在著缺乏技術、工作經驗、社會網絡、求職知識、經濟支持等劣勢，無疑成為景氣動盪下受衝擊最大的族體。 台灣青年在就業市場上的艱困處境，在金融海嘯的侵襲下更顯艱難。比較經濟危機的發生前後，青年失業率增漲達3.84％，高於全體失業率的漲幅1.94％，而2009年青年的平均失業率是全體平均失業率5.85％的2.48倍。其中值得注意的是，在青年失業者中，大專及以上學歷的人數為15萬1千人、佔55.73％，高居各教育程度之冠。政府為消除金融風暴下大專青年進入職場的障礙，於2009年4月推出「大專畢業生至企業職場實習方案」，補助企業聘僱員工時的薪資與社會保險等人事成本，短期目標是平衡勞動市場供需，長期則是期待透過實習經驗提升實習員的就業能力，達成促進就業的治理目的。 本研究擬針對教育部所規劃推動的「大專畢業生至企業職場實習方案」作為分析對象，其係屬積極勞動市場政策下針對雇主的薪資補貼政策，已在OECD國家行之有年，無論在推動經驗或評估報告上，都累積十分豐碩的資源，可作為後進國家之政策制訂者與研究者的參考依據。因此，在擬定寫作策略上，先行回顧各國曾經施行的方案制度和評估報告，緊接著整理我國近年相關的薪資補貼政策的制度差異，以作為分析「大專畢業生至企業職場實習方案」的基礎工作。最後，在「大專畢業生至企業職場實習方案」的成效評估上，採取積極勞動市場政策評估中的「績效檢視」與「過程評估」，透過質量並重之研究途徑，以問卷調查的研究方法以檢視企業職場實習方案之實習者離開方案後的再就業成效，同時為彌補量化取徑之限制與理解政策執行面，佐以深度訪談來獲得在研究主題上更寬廣的理解。