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https://hdl.handle.net/10419/24685
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Steiner, Viktor | en |
dc.date.accessioned | 2009-02-16T14:58:47Z | - |
dc.date.available | 2009-02-16T14:58:47Z | - |
dc.date.issued | 1996 | - |
dc.identifier.uri | http://hdl.handle.net/10419/24685 | - |
dc.description.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. | en |
dc.language.iso | eng | en |
dc.publisher | |aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheim | en |
dc.relation.ispartofseries | |aZEW Discussion Papers |x96-14 | en |
dc.subject.jel | E24 | en |
dc.subject.jel | H55 | en |
dc.subject.jel | J38 | en |
dc.subject.ddc | 330 | en |
dc.title | Employment and Wage Effects of Social Security Financing: An Empirical Analysis of the West German Experience and some Policy Simulations | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 851413544 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:zbw:zewdip:7130 | en |
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