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A Reappraisal Of The Incidence Of Employer Contributions To Social Security In Japan

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  • JUNYA HAMAAKI
  • YASUSHI IWAMOTO

Abstract

This paper reappraises Tachibanaki and Yokoyama (2008) -an empirical analysis that indicates no apparent backward shifting of employer social insurance contributions- by modifying their empirical strategy. First, we attempt to control for a spurious positive correlation between wages and employer's contribution rates by trend variables. Second, we exclude two industries from our sample that have small numbers of workers and establishments to remove sampling errors in wages. Our results imply that the social insurance burden shifts back on to employees to a certain extent, contrary to Tachibanaki and Yokoyama (2008). Our finding is consistent with other existing studies.

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Bibliographic Info

Article provided by Japanese Economic Association in its journal Japanese Economic Review.

Volume (Year): 61 (2010)
Issue (Month): 3 ()
Pages: 427-441

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Handle: RePEc:bla:jecrev:v:61:y:2010:i:3:p:427-441

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  1. Jonathan Gruber, 1995. "The Incidence of Payroll Taxation: Evidence from Chile," NBER Working Papers 5053, National Bureau of Economic Research, Inc.
  2. Toshiaki Tachibanaki & Yukiko Yokoyama, 2008. "The Estimation Of The Incidence Of Employer Contributions To Social Security In Japan," The Japanese Economic Review, Japanese Economic Association, vol. 59(1), pages 75-83.
  3. Kugler, Adriana D. & Kugler, Maurice, 2003. "The Labour Market Effects of Payroll Taxes in a Middle-Income Country: Evidence from Colombia," CEPR Discussion Papers 4046, C.E.P.R. Discussion Papers.
  4. Anderson, Patricia M. & Meyer, Bruce D., 2000. "The effects of the unemployment insurance payroll tax on wages, employment, claims and denials," Journal of Public Economics, Elsevier, vol. 78(1-2), pages 81-106, October.
  5. Komamura, Kohei & Yamada, Atsuhiro, 2004. "Who bears the burden of social insurance? Evidence from Japanese health and long-term care insurance data," Journal of the Japanese and International Economies, Elsevier, vol. 18(4), pages 565-581, December.
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