Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/142684
Authors: 
Campoy-Muñoz, Pilar
Cardenete Flores, Manuel Alejandro
Delgado, M. Carmen
Hewings, Geoffrey
Year of Publication: 
2016
Series/Report no.: 
Economics Discussion Papers 2016-32
Abstract: 
Programs to reduce employers' social security contributions are being widely discussed in both the political arena and academic forums as tools for promoting economic growth and boosting employment. This paper employs a computable general equilibrium model to assess the economic impact on the national economy of the proposals from the Spanish Confederation of Enterprise Organizations about reducing the social security contributions paid by employers. The results show that the proposals fail to reduce unemployment when they are combined with compensation by revenues from indirect taxes; whereas compensation through increased personal income taxes shows positive results on unemployment in exchange for decreases in private consumption.
Subjects: 
computable general equilibrium models
social security contributions
tax reforms
fiscal consolidation
JEL: 
C68
H20
H32
Creative Commons License: 
http://creativecommons.org/licenses/by/4.0/
Document Type: 
Working Paper

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