the training wedge that can also be used to test for the Pareto efficiency of existing tax and subsidy systems. In the …

This paper estimates the effects of payroll taxes on workers and firms. Using temporary and long-lasting payroll tax …, which persists several years after the payroll tax cuts are repealed. This suggests that the efficiency cost of payroll … taxes can be substantial and temporary payroll tax cuts can be desirable to stimulate the economy during downturns …

The paper discusses possible directions and magnitudes of the relationship between the social security driven tax wedge … background for development of the current size and structure of the socially driven tax wedge in both countries. The second … section presents some theoretical considerations on the relationship between the social protection system, tax wedge, non …