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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
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Riphahn, Regina T. | | en_US |
| dc.contributor.author | | Bauer, Thomas K. | | en_US |
| dc.coverage.temporal | | 1977-1994 | | en_US |
| dc.date.accessioned | | 2009-01-28T16:17:20Z | | - |
| dc.date.available | | 2009-01-28T16:17:20Z | | - |
| dc.date.issued | | 1998 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/20856 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.relation.ispartofseries | | IZA Discussion paper series 11 | | en_US |
| dc.subject.jel | | H32 | | en_US |
| dc.subject.jel | | J32 | | en_US |
| dc.subject.jel | | J23 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | dynamic labor demand | | en_US |
| dc.subject.keyword | | payroll tax | | en_US |
| dc.subject.keyword | | unemployment | | en_US |
| dc.subject.keyword | | social insurance | | en_US |
| dc.subject.stw | | Lohnsummensteuer | | en_US |
| dc.subject.stw | | Personalzusatzkosten | | en_US |
| dc.subject.stw | | Steuerwirkung | | en_US |
| dc.subject.stw | | Arbeitsnachfrage | | en_US |
| dc.subject.stw | | Schätzung | | en_US |
| dc.subject.stw | | Beschäftigungseffekt | | en_US |
| dc.subject.stw | | Deutschland | | en_US |
| dc.title | | Employment Effects of Payroll Taxes - An Empirical Test for Germany | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 251705676 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)
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| dp11.pdf | | 177.85 kB | Adobe PDF |
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