Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/20856 
Year of Publication: 
1998
Series/Report no.: 
IZA Discussion Papers No. 11
Publisher: 
Institute for the Study of Labor (IZA), Bonn
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

Files in This Item:
File
Size
177.85 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.