IDEAS home Printed from https://ideas.repec.org/a/bla/jecrev/v59y2008i1p75-83.html
   My bibliography  Save this article

The Estimation Of The Incidence Of Employer Contributions To Social Security In Japan

Author

Listed:
  • TOSHIAKI TACHIBANAKI
  • YUKIKO YOKOYAMA

Abstract

The present paper estimates the incidence of the employer portion of social security contributions in Japan. One of the purposes of the paper is to examine whether the employer portion is shifted entirely or partly in many industrialized countries. The paper concludes, based on our estimation method, that there is very little apparent backwards shifting on to employees and, therefore, employers bear nearly all of their portion of social security contributions. Firms in Japan could use their contributions to social security for other purposes to reduce the financial burden on firms.

Suggested Citation

  • Toshiaki Tachibanaki & Yukiko Yokoyama, 2008. "The Estimation Of The Incidence Of Employer Contributions To Social Security In Japan," The Japanese Economic Review, Japanese Economic Association, vol. 59(1), pages 75-83, March.
    • Handle: RePEc:bla:jecrev:v:59:y:2008:i:1:p:75-83
    DOI: 10.1111/j.1468-5876.2007.00380.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1468-5876.2007.00380.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1468-5876.2007.00380.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Robert J. Gordon, 1971. "Inflation in Recession and Recovery," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 2(1), pages 105-166.
    2. Kohei Komamura & Atsuhiro Yamada, 2004. "Who Bears the Burden of Social Insurance?," NBER Working Papers 10339, National Bureau of Economic Research, Inc.
    3. Holmlund, Bertil, 1983. "Payroll Taxes and Wage Inflation: The Swedish Experiences," Working Paper Series 68, Research Institute of Industrial Economics.
    4. repec:bla:scandj:v:85:y:1983:i:1:p:1-15 is not listed on IDEAS
    5. repec:bla:econom:v:50:y:1983:i:197:p:35-48 is not listed on IDEAS
    6. Komamura, Kohei & Yamada, Atsuhiro, 2004. "Who bears the burden of social insurance? Evidence from Japanese health and long-term care insurance data," Journal of the Japanese and International Economies, Elsevier, vol. 18(4), pages 565-581, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Junya HAMAAKI, 2016. "The Incidence of Health Insurance Costs: Empirical evidence from Japan," Discussion papers 16020, Research Institute of Economy, Trade and Industry (RIETI).
    2. Saki Sugano & Michio Yuda, 2024. "Beyond the public universal health insurance system: The effect of population aging on insurer’s responses," TUPD Discussion Papers 58, Graduate School of Economics and Management, Tohoku University.
    3. Xinxin Ma & Dongyang Zhang, 2018. "The Incidence of Social Security Payroll Taxes: Evidence From China," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(4), pages 1-18, October.
    4. Ángel Melguizo & José González-Páramo, 2013. "Who bears labour taxes and social contributions? A meta-analysis approach," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(3), pages 247-271, August.
    5. Sebastian Lazăr & Gheorghe Filip, 2011. "Measuring Corporate Effective Tax Burden In Romania: A Comprehensive Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 58, pages 133-144, november.
    6. Naomi KODAMA & Izumi YOKOYAMA, 2017. "Labor Market Impact of Labor Cost Increase without Productivity Gain: A natural experiment from the 2003 social insurance premium reform in Japan," Discussion papers 17093, Research Institute of Economy, Trade and Industry (RIETI).
    7. 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, September.
    8. Kodama, Naomi & Yokoyama, Izumi, 2015. "How the 2003 Social Insurance Premium Reform Affects Firm Behavior," CIS Discussion paper series 650, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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, September.
    2. Junya HAMAAKI, 2016. "The Incidence of Health Insurance Costs: Empirical evidence from Japan," Discussion papers 16020, Research Institute of Economy, Trade and Industry (RIETI).
    3. Naomi KODAMA & Izumi YOKOYAMA, 2017. "Labor Market Impact of Labor Cost Increase without Productivity Gain: A natural experiment from the 2003 social insurance premium reform in Japan," Discussion papers 17093, Research Institute of Economy, Trade and Industry (RIETI).
    4. Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2022. "Labor market institutions and the incidence of payroll taxation," Journal of Public Economics, Elsevier, vol. 209(C).
    5. Nielsen, Ingrid & Smyth, Russell, 2008. "Who bears the burden of employer compliance with social security contributions? Evidence from Chinese firm level data," China Economic Review, Elsevier, vol. 19(2), pages 230-244, June.
    6. Hughes, Gerard, 1985. "Payroll Tax Incidence, The Direct Tax Burden and The Rate of Return on State Pension Contributions in Ireland," Research Series, Economic and Social Research Institute (ESRI), number GRS120.
    7. Mitchell Olivia S. & PIGGOTT John & SHIMIZUTANI Satoshi, 2004. "Aged-Care Support in Japan: Perspectives and Challenges," ESRI Discussion paper series 118, Economic and Social Research Institute (ESRI).
    8. Zhao, Fang & Xu, Jiayi & Fang, Guanfu, 2022. "The heterogeneous effects of employment-based pension policies on employment: Evidence from urban China," Journal of Asian Economics, Elsevier, vol. 78(C).
    9. Ángel Melguizo & José González-Páramo, 2013. "Who bears labour taxes and social contributions? A meta-analysis approach," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(3), pages 247-271, August.
    10. Kodama, Naomi & Yokoyama, Izumi, 2015. "How the 2003 Social Insurance Premium Reform Affects Firm Behavior," CIS Discussion paper series 650, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
    11. Tyrväinen, Timo, 1991. "Unions, wages and employment: evidence from Finland," Bank of Finland Research Discussion Papers 16/1991, Bank of Finland.
    12. IAN M. McDONALD, 1984. "Anti‐Stagflationary Tax Cuts and the Problem of Investment," The Economic Record, The Economic Society of Australia, vol. 60(3), pages 284-293, September.
    13. Nowotny, Ewald, 1980. "Inflation and Taxation: Reviewing the Macroeconomic Issues," Journal of Economic Literature, American Economic Association, vol. 18(3), pages 1025-1049, September.
    14. Kevin J. Murphy, 2003. "A General Equilibrium Model of the Payroll Tax Incidence of State Unemployment Insurance Systems," Public Finance Review, , vol. 31(1), pages 44-65, January.
    15. O. Izraeli & M. Kellman, 1982. "Inflationary Expectations, Taxes and the Political Business Cycle: a Local Labor Market Perspective," Urban Studies, Urban Studies Journal Limited, vol. 19(1), pages 33-41, February.
    16. Emmanuel Saez & Manos Matsaganis & Panos Tsakloglou, 2012. "Earnings Determination and Taxes: Evidence From a Cohort-Based Payroll Tax Reform in Greece," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 127(1), pages 493-533.
    17. Jonathan Gruber & Alan B. Krueger, 1991. "The Incidence of Mandated Employer-Provided Insurance: Lessons from Workers' Compensation Insurance," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 111-144, National Bureau of Economic Research, Inc.
    18. Aurélien Goutsmedt & Goulven Rubin, 2018. "Robert J. Gordon and the introduction of the natural rate hypothesis in the Keynesian framework," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01821825, HAL.
    19. Toshiaki Tachibanaki, 2003. "The Role of Firms in Welfare Provision," NBER Chapters, in: Labor Markets and Firm Benefit Policies in Japan and the United States, pages 315-338, National Bureau of Economic Research, Inc.
    20. Ku, Hyejin & Schönberg, Uta & Schreiner, Ragnhild C., 2020. "Do place-based tax incentives create jobs?," Journal of Public Economics, Elsevier, vol. 191(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:jecrev:v:59:y:2008:i:1:p:75-83. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/jeaaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.