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A reappraisal of the incidence of employer contributions to social security in Japan

  • Jyunya Hamaaki

    (Graduate School of Economics, University of Tokyo)

  • Yasushi Iwamoto

    (Faculty of Economics, University of Tokyo)

This paper reappraises Tachibanaki and Yokoyama (2008) -an empirical analysis that indicates no apparent backward shifting of employer social insurance contributions- by modifying their empirical strategy. First, we attempt to control for a spurious positive correlation between wages and employer's contribution rates by trend variables. Second, we exclude two industries from our sample that have small numbers of workers and establishments to remove sampling errors in wages. Our results imply that the social insurance burden shifts back on to employees to a certain extent, contrary to Tachibanaki and Yokoyama (2008). Our finding is consistent with other existing studies.

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File URL: http://www.cirje.e.u-tokyo.ac.jp/research/dp/2008/2008cf569.pdf
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Paper provided by CIRJE, Faculty of Economics, University of Tokyo in its series CIRJE F-Series with number CIRJE-F-569.

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Length: 18 pages
Date of creation: Jun 2008
Date of revision:
Handle: RePEc:tky:fseres:2008cf569
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  1. Gruber, Jonathan, 1997. "The Incidence of Payroll Taxation: Evidence from Chile," Journal of Labor Economics, University of Chicago Press, vol. 15(3), pages S72-101, July.
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