Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/168134
Authors: 
Almosova, Anna
Voigts, Simon
Burda, Michael
Year of Publication: 
2017
Series/Report no.: 
Beiträge zur Jahrestagung des Vereins für Socialpolitik 2017: Alternative Geld- und Finanzarchitekturen - Session: Business Cycles I F07-V3
Abstract: 
This paper examines magnitudes and business cycle dynamics of social security contributions (SSC). In most OECD countries studied, we document a negative covariation of payroll tax burdens with GDP and GDP growth at business cycle frequencies and lower. Changes in average payroll tax burdens are mostly accounted for by tax schedule changes, and not to changes in the earnings distribution over time. SSC rates behave similarly to estimated values of the “labor wedge” (Chari et al. 2007, 2016).
JEL: 
E24
E32
J32
H55
Document Type: 
Conference Paper

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