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

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  • 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.

Suggested Citation

  • Angel Melguizo Esteso, 2009. "¿Quién soporta las cotizaciones sociales empresariales y la fiscalidad laboral? Una panorámica de la literatura empírica," Hacienda Pública Española, IEF, vol. 188(1), pages 125-182, March.
  • Handle: RePEc:hpe:journl:y:2009:v:188:1:p:125-182
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    Citations

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    Cited by:

    1. Eduardo Lora & Johanna Fajardo-González, 2016. "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes," REVISTA CUADERNOS DE ECONOMÍA, UNIVERSIDAD NACIONAL DE COLOMBIA -FCE - CID, vol. 35(Especial ), pages 75-117, January.
    2. 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.
    3. Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011. "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española, IEF, vol. 199(4), pages 9-52, December.

    More about this item

    Keywords

    Social Security contributions; labour taxes; economic incidence;

    JEL classification:

    • E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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