| Document ID (ISN) | 106606 |
| CIS number |
07-537 |
| ISSN - Serial title |
1886-6123 - Seguridad y Salud en el Trabajo |
| Year |
2006 |
| Convention or series no. |
|
| Author(s) |
Castejón Vilella E. |
| Title |
Occupational safety and health: An expense, a transfer of costs or simply stated, a tax? |
| Original title |
Prevención de riesgos laborales: ¿gasto, inversión o simplemente un impuesto? [in Spanish] |
| Bibliographic information |
July 2006, No.38, p.12-19. Illus. 6 ref. |
| Internet access |
http://www.mtas.es/insht/revista/A_38_ST01.htm [in Spanish]
|
| Abstract |
The prevention of occupational hazards is a legal obligation for enterprises involving important costs but whose benefits are only apparent in the long term. This article raises the question as to whether the prevention of occupational hazards constitutes an expense, a transfer of costs or simply a tax, and advances the hypothesis that prevention activities constitute a tax given that they consist of mandatory payments made by individual organizations that benefit society at large. |
| Descriptors (primary) |
plant safety and health organization; economic aspects |
| Descriptors (secondary) |
social aspects; legal aspects |
| Document type |
D - Periodical articles |
| Country / State or Province | Spain |
| Subject(s) |
Generalities
|
| Broad subject area(s) |
General safety, health and conditions of work
|
| Browse category(ies) |
Economic aspects
|
