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

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Year of publication:	[2021]
Authors:	Riphahn, Regina T. ; Bauer, Thomas K.
Publisher:	[S.l.] : SSRN
Subject:	Deutschland \| Germany \| Beschäftigungseffekt \| Employment effect \| Schätzung \| Estimation \| Gewerbesteuer \| Local business tax \| Steuerwirkung \| Tax effects

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Extent:	1 Online-Ressource (29 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 1998 erstellt
Other identifiers:	10.2139/ssrn.166339 [DOI]
Classification:	J23 - Employment Determination; Job Creation; Demand for Labor; Self-Employment ; J32 - Nonwage Labor Costs and Benefits; Private Pensions ; H32 - Firm
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013321414