|
EconStor >
Forschungsinstitut zur Zukunft der Arbeit (IZA), Bonn >
IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA) >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/20856
|
| | |
| Title: | | Employment Effects of Payroll Taxes - An Empirical Test for Germany  |
| Authors: | | Riphahn, Regina T. Bauer, Thomas K. |
| Issue Date: | | 1998 |
| Series/Report no.: | | IZA Discussion paper series 11 |
| 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. |
| Subjects: | | dynamic labor demand payroll tax unemployment social insurance |
| JEL: | | H32 J32 J23 |
| Document Type: | | Working Paper |
| Appears in Collections: | | IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)
|
| Files in This Item:
| |
| File |
Description |
Size | Format |
| dp11.pdf | | 177.85 kB | Adobe PDF |
|
| No. of Downloads:
| |
| last Month |
last 3 Month |
total |
|
|
|
|
|
| |
| | |
Download bibliographical data as:
BibTeX
|
| |
Share on:http://hdl.handle.net/10419/20856
|
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.
|