Employment effects of payroll taxes - an empirical test for Germany

被引：11

作者：

Bauer, T

Riphahn, RT ^{[1
]}

机构：

[1] IZA, Bonn, Germany

[2] CEPR, London, England

[3] Johannes Gutenberg Univ Mainz, FB 03, D-55099 Mainz, Germany

来源：

APPLIED ECONOMICS | 2002年 / 34卷 / 07期

关键词：

D O I：

10.1080/00036840110058914

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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) a system of five dynamic factor demand equations is estimated. Various simulations indicate that the employment effects of payroll taxes are minimal.

引用

页码：865 / 876

页数：12

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