Employment effects of payroll taxes - an empirical test for Germany
AbstractThis 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) a system of five dynamic factor demand equations is estimated. Various simulations indicate that the employment effects of payroll taxes are minimal.
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Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal Applied Economics.
Volume (Year): 34 (2002)
Issue (Month): 7 ()
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Other versions of this item:
- Bauer, Thomas K. & Riphahn, Regina T., 1998. "Employment Effects of Payroll Taxes - An Empirical Test for Germany," IZA Discussion Papers 11, Institute for the Study of Labor (IZA).
- J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
- J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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