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Who Bears the Burden of Social Insurance?

Author

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  • Kohei Komamura
  • Atsuhiro Yamada

Abstract

Using the society-managed health insurance data, which is cross-sectional time-series and covers 1,670 health insurance societies for seven years (FY1995-2001), we found for the first time in Japan that the majority of the employer's contribution to health insurance is shifting back onto the employees in the form of wage reduction. On the other hand, we cannot find such evidence for the contribution to long-term care insurance using a two-year (FY2000-01) panel data set.

Suggested Citation

  • Kohei Komamura & Atsuhiro Yamada, 2004. "Who Bears the Burden of Social Insurance?," NBER Working Papers 10339, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberwo:10339
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    References listed on IDEAS

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    1. Anderson, Patricia M. & Meyer, Bruce D., 2000. "The effects of the unemployment insurance payroll tax on wages, employment, claims and denials," Journal of Public Economics, Elsevier, vol. 78(1-2), pages 81-106, October.
    2. Gruber, Jonathan, 1997. "The Incidence of Payroll Taxation: Evidence from Chile," Journal of Labor Economics, University of Chicago Press, vol. 15(3), pages 72-101, July.
    3. 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.
    4. Summers, Lawrence H, 1989. "Some Simple Economics of Mandated Benefits," American Economic Review, American Economic Association, vol. 79(2), pages 177-183, May.
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    Cited by:

    1. Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2022. "Labor market institutions and the incidence of payroll taxation," Journal of Public Economics, Elsevier, vol. 209(C).
    2. 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.
    3. 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.
    4. 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.
    5. 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).
    6. 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.
    7. KODAMA Naomi & YOKOYAMA Izumi, 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).
    8. HAMAAKI Junya, 2016. "The Incidence of Health Insurance Costs: Empirical evidence from Japan," Discussion papers 16020, Research Institute of Economy, Trade and Industry (RIETI).
    9. 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).
    10. 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.

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    JEL classification:

    • J0 - Labor and Demographic Economics - - General
    • H0 - Public Economics - - General

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