@techreport{Steiner1996Employment,
abstract = {This paper follows up recent work on the relationship between (un?)employment and wage effects of social security financing undertaken by the OECD Jobs Study. Based on a simple macroeconometric model of the labour market, I investigate whether the peculiar OECD results for Germany on the incidence of social security contributions and taxes also hold up within a somewhat different model. The study also provides some policy simulations to answer the topical question whether increasing indirect taxes to finance a reduction of the contribution rates to social security levied on employees and employers in Germany. The main result of the paper is that there is in fact a positive short?run employment effect of a revenue neutral switch of financing social security expenditures by increasing indirect taxes and reducing employers' contribution rates, but in the longer?term only modest effects remain due to higher wages.},
address = {Mannheim},
author = {Viktor Steiner},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {E24; H55; J38; 330},
language = {eng},
number = {96-14},
publisher = {Zentrum f\"{u}r Europ\"{a}ische Wirtschaftsforschung (ZEW)},
title = {Employment and Wage Effects of Social Security Financing: An Empirical Analysis of the West German Experience and some Policy Simulations},
type = {ZEW Discussion Papers},
url = {http://hdl.handle.net/10419/24685},
year = {1996}
}
