¿Quién soporta las cotizaciones sociales empresariales y la fiscalidad laboral? Una panorámica de la literatura empírica
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- 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.
- 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.
- 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.
More about this item
KeywordsSocial Security contributions; labour taxes; economic incidence;
- 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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