@techreport{Riphahn1998Employment,
abstract = {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.},
author = {Regina T. Riphahn and Thomas K. Bauer},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H32; J32; J23; 330; dynamic labor demand; payroll tax; unemployment; social insurance; Lohnsummensteuer; Personalzusatzkosten; Steuerwirkung; Arbeitsnachfrage; Sch\"{a}tzung; Besch\"{a}ftigungseffekt; Deutschland},
language = {eng},
number = {11},
title = {Employment Effects of Payroll Taxes - An Empirical Test for Germany},
type = {IZA Discussion paper series},
url = {http://hdl.handle.net/10419/20856},
year = {1998}
}
