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¿Quién soporta las cotizaciones sociales empresariales y la fiscalidad laboral? Una panorámica de la literatura empírica

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Author Info

  • Angel Melguizo Esteso

    ()
    (Servicio de Estudios del BBVA)

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/documentos/recursos/publicaciones/revistas/hac_pub/ARTICULO5_188.PDF
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Bibliographic 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;

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Cited by:
  1. Ángel Melguizo & José González-Páramo, 2013. "Who bears labour taxes and social contributions? A meta-analysis approach," SERIEs, Spanish Economic Association, vol. 4(3), pages 247-271, August.
  2. Eduardo Lora & Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications 76958, Inter-American Development Bank.

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