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A reappraisal of the incidence of employer contributions to social security in Japan

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  • Jyunya Hamaaki

    (Graduate School of Economics, University of Tokyo)

  • Yasushi Iwamoto

    (Faculty of Economics, University of Tokyo)

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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File URL: http://www.cirje.e.u-tokyo.ac.jp/research/dp/2008/2008cf569.pdf
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Bibliographic Info

Paper provided by CIRJE, Faculty of Economics, University of Tokyo in its series CIRJE F-Series with number CIRJE-F-569.

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Length: 18 pages
Date of creation: Jun 2008
Date of revision:
Handle: RePEc:tky:fseres:2008cf569

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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.
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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.

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