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Who bears employer social contributions and labour taxes? A survey of the empirical literature

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Author Info
Angel Melguizo Esteso () (Servicio de Estudios del BBVA)

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Abstract

This paper surveys the empirical literature on the incidence of labour taxation, and Social Security contributions specifically. The goal is to analyse if the fiscal burden is borne by employees, consumers or firms. Despite the consensus in public finance handbooks (where workers are supposed to bear entirely social taxes due to lower wages), the evidence shown is mixed for Spain, the OECD and Latin America, covering the whole range of results. Results are affected by the econometric technique, the period, the country sample, the definition of taxation and the labour market institutions, especially collective bargaining and union coverage.

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File URL: http://www.ief.es/Publicaciones/Revistas/Hacienda%20Publica/ARTICULO5_188.PDF
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Publisher Info
Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 188 (2009)
Issue (Month): 1 (March)
Pages: 125-182
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Handle: RePEc:hpe:journl:y:2009:v:188:1:p:125-182

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Related research
Keywords: Social Security contributions; labour taxes; economic incidence;

Find related papers by JEL classification:
E24 - Macroeconomics and Monetary Economics - - Macroeconomics: Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution
H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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This page was last updated on 2009-11-26.

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