Arbeitspapier
Employment Effects of Payroll Taxes - An Empirical Test for Germany
This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using industry level data for 18 years (1977-1994) we estimate a system of five interdependent, dynamic factor demand equations. Various simulations indicate that the employment effects of payroll taxes are minimal.
- Sprache
-
Englisch
- Erschienen in
-
Series: IZA Discussion Papers ; No. 11
- Klassifikation
-
Wirtschaft
Fiscal Policies and Behavior of Economic Agents: Firm
Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
Labor Demand
- Thema
-
dynamic labor demand
payroll tax
unemployment
social insurance
Lohnsummensteuer
Personalzusatzkosten
Steuerwirkung
Arbeitsnachfrage
Schätzung
Beschäftigungseffekt
Deutschland
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Riphahn, Regina T.
Bauer, Thomas K.
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for the Study of Labor (IZA)
- (wo)
-
Bonn
- (wann)
-
1998
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Riphahn, Regina T.
- Bauer, Thomas K.
- Institute for the Study of Labor (IZA)
Entstanden
- 1998
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