A reappraisal of the incidence of employer contributions to social security in Japan
AbstractThis 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 InfoPaper provided by CIRJE, Faculty of Economics, University of Tokyo in its series CIRJE F-Series with number CIRJE-F-569.
Length: 18 pages
Date of creation: Jun 2008
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Other versions of this item:
- Junya Hamaaki & Yasushi Iwamoto, 2010. "A Reappraisal Of The Incidence Of Employer Contributions To Social Security In Japan," The Japanese Economic Review, Japanese Economic Association, vol. 61(3), pages 427-441.
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Jonathan Gruber, 1995.
"The Incidence of Payroll Taxation: Evidence from Chile,"
NBER Working Papers
5053, National Bureau of Economic Research, Inc.
- Gruber, Jonathan, 1997. "The Incidence of Payroll Taxation: Evidence from Chile," Journal of Labor Economics, University of Chicago Press, vol. 15(3), pages S72-101, July.
- 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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