期刊名称：Lan Harremanak. Revista de Relaciones Laborales
印刷版ISSN：1575-7048
电子版ISSN：2444-5819
出版年度：2016
期号：34
语种：Spanish
出版社：Lan Harremanak. Revista de Relaciones Laborales
摘要：This article discusses the evolution followed by the functional distribution of income and unit labour costs in Gipuzkoa, in order to guide the feasibility and financing of a reduction in working time. In the study of the distribution, the effect has exercised direct taxation on income from labor and capital income, according to their shares in GDP and based on the principle of redistributive equity is evaluated. Unit labor costs are calculated in real terms, nominal and deflated and the results are presented by 38 industrial sectors. The analysis has included the last expansionary cycle of the economy (1995-2007) and the first five years of the recession that began in 2008.
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