Employment Effects of Payroll Taxes - An Empirical Test for Germany

This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using industry level data for 18 years (1977-1994) we estimate a system of five interdependent, dynamic factor demand equations. Various simulations indicate that the employment effects of payroll taxes are minimal

MoreLess

Year of publication:	1998-06
Authors:	Riphahn, Regina T. ; Bauer, Thomas
Institutions:	Institute for the Study of Labor (IZA)
Subject:	dynamic labor demand \| payroll tax \| unemployment \| social insurance

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details

Extent:	application/pdf
Series:	IZA Discussion Papers.
Type of publication:	Book / Working Paper
Notes:	Number 11 29 pages
Classification:	J23 - Employment Determination; Job Creation; Demand for Labor; Self-Employment ; J32 - Nonwage Labor Costs and Benefits; Private Pensions ; H32 - Firm
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005703389