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La incidencia económica de las cotizaciones sociales en España

Author

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  • Ángel Melguizo Esteso

    () (Oficina Económica del Presidente del Gobierno)

Abstract

¿Quién soporta la carga fiscal asociada a las cotizaciones sociales, los trabajadores, los consumidores o las empresas? La elevada recaudación por cotizaciones sociales, su impacto en el mercado de trabajo y su papel central en la financiación del Estado del Bienestar justifican su relevancia. Para ello, se estima una ley de Okun de la economía española, en el período 1964- 2001, contrastándose la aportación de las principales instituciones del mercado de trabajo, en especial, de los diferentes componentes de la cuña fiscal. En segundo lugar, se estima un sistema de dos ecuaciones, precios y costes laborales unitarios nominales de los asalariados privados, donde se contrasta la significatividad de las cotizaciones sociales. En el largo plazo, se rechaza que los trabajadores o los consumidores hayan soportado la fiscalidad directa por medio de menores salarios o de mayores precios. Por tanto, habrían sido las empresas quienes soportaron íntegramente la fiscalidad laboral, y, dentro de ella, las cotizaciones sociales empresariales.

Suggested Citation

  • Ángel Melguizo Esteso, 2007. "La incidencia económica de las cotizaciones sociales en España," Working Papers 0702, International Economics Institute, University of Valencia.
  • Handle: RePEc:iei:wpaper:0702
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    File URL: http://iei.uv.es/docs/wp_internos/RePEc/pdf/iei_0702.pdf
    File Function: First version, 2007
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    Cited by:

    1. Sara Torregrosa Hetland, 2015. "Did democracy bring redistribution? Insights from the Spanish tax system, 1960–90," European Review of Economic History, Oxford University Press, vol. 19(3), pages 294-315.
    2. Sara Torregrosa Hetland, 2014. "A fiscal revolution? Progressivity in the Spanish tax system, 1960-1990," Working Papers 2014/8, Institut d'Economia de Barcelona (IEB).

    More about this item

    Keywords

    Cotizaciones sociales; incidencia económica; mercado de trabajo; España.;
    All these keywords.

    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
    • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions

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