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  • Search: subject_exact:"Social security contribution"
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Year of publication
Subject
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Sozialversicherungsbeitrag 1,738 Social security contribution 1,692 Deutschland 540 Germany 516 Theorie 336 Theory 336 Beschäftigungseffekt 246 Employment effect 246 Gesetzliche Rentenversicherung 218 Public pension system 218 Einkommensteuer 190 Income tax 185 Steuerbelastung 165 Tax burden 163 USA 141 Gesetzliche Krankenversicherung 140 United States 139 Gewerbesteuer 138 Impact assessment 138 Local business tax 138 Wirkungsanalyse 138 Public health insurance 136 Arbeitskosten 134 Labour costs 134 France 130 Frankreich 130 Sozialversicherung 126 Steuerwirkung 125 Tax effects 125 Social security 120 Soziale Sicherheit 120 Finanzierung der Sozialversicherung 107 Social security financing 107 Estimation 106 Schätzung 106 Social insurance 102 Lohnsteuer 98 Wage tax 98 Steuerreform 96 Arbeitsangebot 93
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Online availability
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Free 595 Undetermined 204 CC license 14
Type of publication
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Book / Working Paper 1,037 Article 692 Journal 15
Type of publication (narrower categories)
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Graue Literatur 582 Non-commercial literature 582 Article in journal 540 Aufsatz in Zeitschrift 540 Working Paper 447 Arbeitspapier 446 Aufsatz im Buch 156 Book section 156 Amtsdruckschrift 54 Government document 54 Hochschulschrift 52 Thesis 40 Advisory report 23 Gutachten 23 Bibliografie enthalten 14 Bibliography included 14 Statistik 13 Collection of articles of several authors 11 Sammelwerk 11 Konferenzschrift 8 Statistics 8 Forschungsbericht 7 Aufsatzsammlung 6 Collection of articles written by one author 5 Sammlung 5 Case study 3 Conference paper 3 Fallstudie 3 Konferenzbeitrag 3 Mehrbändiges Werk 3 Multi-volume publication 3 Tabelle 3 Dissertation u.a. Prüfungsschriften 2 No longer published / No longer aquired 2 Abstract 1 Article 1 Bibliografie 1 Conference proceedings 1 Festschrift 1 Gesetz 1
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Language
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English 1,039 German 520 French 133 Dutch 11 Spanish 9 Swedish 9 Polish 7 Italian 6 Russian 5 Undetermined 4 Czech 3 Portuguese 3 Croatian 2 Norwegian 2 Bulgarian 1 Finnish 1 Slovenian 1 Serbian 1
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Author
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Boss, Alfred 19 Steiner, Viktor 19 Mulligan, Casey B. 16 Benzarti, Youssef 15 Harju, Jarkko 14 Elschner, Christina 13 Pestieau, Pierre 13 Werding, Martin 13 Zika, Gerd 13 Saez, Emmanuel 12 Breyer, Friedrich 11 Neumann, Michael 11 Riphahn, Regina T. 11 Roantree, Barra 11 Schoefer, Benjamin 11 Seim, David 11 Ulrich, Volker 11 Bozio, Antoine 10 Breda, Thomas 10 Erbsland, Manfred 10 Feil, Michael 10 Immervoll, Herwig 10 Richter, Wolfram F. 10 Schmähl, Winfried 10 Walwei, Ulrich 10 Börsch-Supan, Axel 9 Egger, Peter 9 Schwager, Robert 9 Adam, Stuart 8 Fenge, Robert 8 Freier, Ronny 8 Gavrilova, Evelina 8 Guo, Audrey 8 Kaltenborn, Bruno 8 L'Horty, Yannick 8 Rioux, Laurence 8 Wasem, Jürgen 8 Zoutman, Floris T. 8 Duggan, Mark G. 7 Gasche, Martin 7
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Institution
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OECD 50 National Bureau of Economic Research 42 Österreichisches Institut für Wirtschaftsforschung 9 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 5 Frankreich / Conseil des Prélèvements Obligatoires 5 Pensions Institute 4 Belgien / Bureau du Plan 2 Deutsches Institut für Wirtschaftsforschung 2 Deutschland / Bundesministerium der Finanzen 2 Ernst-Moritz-Arndt-Universität Greifswald / Rechts- und Staatswissenschaftliche Fakultät 2 Forschungsinstitut zur Zukunft der Arbeit 2 Frankreich / Commissariat Général du Plan 2 Hans-Böckler-Stiftung 2 Inter-American Center of Tax Administrations 2 Inter-American Development Bank 2 International Monetary Fund 2 Internationaler Währungsfonds 2 Max-Planck-Gesellschaft zur Förderung der Wissenschaften / Projektgruppe für Internationales und Vergleichendes Sozialrecht 2 OECD / Directorate for Employment, Labour and Social Affairs 2 RWI - Leibniz-Institut für Wirtschaftsforschung 2 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 2 University of Cambridge / Microsimulation Unit 2 Zentrum für Europäische Wirtschaftsforschung 2 Arbeiterkammer Bremen 1 Arbeitsförderungsinstitut <Bozen> 1 Australien / Taxation Office 1 Belgien / Office National de Sécurité Sociale 1 Bertelsmann Stiftung 1 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 1 Bund der Steuerzahler / Karl-Bräuer-Institut 1 Bundesverband der Betriebskrankenkassen 1 Bundesvereinigung der Deutschen Arbeitgeberverbände 1 CASE 1 Canadian Tax Foundation 1 Centre d'Observation Economique 1 DIW Econ 1 Deutschland / Bundesregierung 1 Deutschland / Deutscher Bundestag 1 Deutschland / Umweltbundesamt 1 Ecole des hautes études en sciences sociales / Antenne de Marseille / Groupement de Recherche en Economie Quantitative 1
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Published in...
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Working paper / National Bureau of Economic Research, Inc. 44 NBER working paper series 42 NBER Working Paper 39 OECD Tax Statistics 34 Discussion paper series / IZA 30 CESifo working papers 27 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 23 Journal of public economics 14 International tax and public finance 13 IZA Discussion Paper 12 Discussion paper 11 Discussion papers / Deutsches Institut für Wirtschaftsforschung 11 National tax journal 11 MEA discussion papers 10 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 9 Economie & prévision : EP 9 FinanzArchiv : European journal of public finance 9 Revue économique : revue bimestrielle 9 Discussion paper / Centre for Economic Policy Research 8 Economie et statistique 8 Revue de l'OFCE 8 Revue française d'économie : RFE 8 Sozialer Fortschritt : unabhängige Zeitschrift für Sozialpolitik 8 Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation 7 De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association 7 Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit 7 Kiel policy brief 7 Kieler Arbeitspapiere 7 Working paper 7 Applied economics letters 6 CESifo Working Paper Series 6 Discussion paper / The Pensions Institute, Cass Business School, City University 6 Finanzwissenschaftliche Schriften 6 Fiscal studies : the journal of the Institute for Fiscal Studies 6 IAB-Kurzbericht : aktuelle Analysen aus dem Institut für Arbeitsmarkt- und Berufsforschung 6 ZeS-Arbeitspapier / Zentrum für Sozialpolitik, Universität Bremen 6 Applied economics 5 Beiträge zum Gesundheitsmanagement 5 EUROMOD working paper series 5 Ifo-Schnelldienst 5
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Source
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ECONIS (ZBW) 1,718 USB Cologne (EcoSocSci) 23 EconStor 2 RePEc 1
Showing 1 - 50 of 1,744
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The effect of direct and indirect taxes on economic growth in developed countries
Shaqiri, Valentina; Elshani, Alban; Ahmeti, Skender - In: Mokslo darbai / Vilniaus Universitetas 103 (2024) 2, pp. 123-139
This paper examines how the economic growth in advanced countries is affected by various types of tax revenue. Ten developed countries were chosen based on the Human Development Index, and data from 1995 to 2020 were examined using the feasible generalized least squares method. A total of 260...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015047686
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Republic of Armenia : Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps
International Monetary Fund / Fiscal Affairs Dept - 2025
This report presents results on a review of data available to the State Revenue Committee for estimating the Personal Income Tax and Social Security Contribution gaps. It is concluded that SRC has sufficient quality data available from operational audits to assess the gaps
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015328066
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Abgabenleistung nach Einkommensarten
Fink, Marian; Rocha-Akis, Silvia - Österreichisches Institut für Wirtschaftsforschung - 2025
Die Studie untersucht den Beitrag der unterschiedlichen Einkommensarten, insbesondere der Einkommen aus unselbständiger Beschäftigung zur Finanzierung der öffentlichen Haushalte im Jahr 2019. Neben dem typischerweise dargestellten Aufkommen aus direkten Abgaben (Sozialbeiträge und...
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Perception and salience of social security contribution incentives : evidence from voluntary contributions
Iraizoz, Ander - 2025
In this paper, I investigate how individuals perceive the implicit contribution incentives provided by public pension systems. I use the unique setting of the Spanish public pension system, where self-employed workers are allowed to voluntarily determine the level of their Social Security...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189923
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The economic and market impacts of the UK budget
Ilzetzki, Ethan; Grzana, Marta - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015190084
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Peru : PERUMOD v2.5 : 2019-2023
Torres, Javier; Chang, Rodrigo - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193499
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Ecuador : ECUAMOD v4.3 : 2011-2023
Jara, H. Xavier; Martín, Fernando; Montesdeoca, Lourdes; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193501
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Colombia : COLMOD v2.4 : 2019-2023
Rodriguez, David; Silva, Johana; Zapata, Mateo - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193503
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Uganda : UGAMOD v2.1 : 2018-2023
Barugahara, Tina Kaidu; Waiswa, Ronald; Ayo, Joseph Okello - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193528
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Zanzibar : ZANMOD v1.1 : 2019-2023
Haji, Haji Gora; Hemed, Issa; Kisanga, Elineema; … - 2024
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Minijobs as stepping stones to regular employment : overall trends and the role of Midijob reforms
Collischon, Matthias; Herget, Anna; Riphahn, Regina T. - In: Journal for labour market research 58 (2024) 1, pp. 1-18
Minijobs are subsidized small jobs below a fixed earnings threshold. Since a reform in 2003, they are viewed as stepping stones to the first labor market. However, the Minijob subsidy generates a 'Minijob trap' that causes vast bunching at the Minijob earnings threshold. Therefore, Midijobs were...
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Phasing out payroll tax subsidies
Herget, Anna; Riphahn, Regina T. - 2024
Many countries subsidize low-income employments or small jobs. These subsidies and their phasing out can generate labor market frictions and distort incentives. The German Minijob program subsidizes low-income jobs. It generates a 'Minijob trap' with substantial bunching along the earnings...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015179219
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Estimation methods for the personal oncome tax gap (including social security contributions) in the EU : Part 2: An approach based on survey data
European Commission / Directorate-General for Taxation …; … - 2024
This report presents the findings from an experimental estimation of the personal income tax (PIT) and social security contributions (SSC) compliance gaps for Austria (years 2009, 2014, 2019) and Poland (years 2016-2021). The methodology used was developed during Phase I of this study, which...
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The tax wedge on the employer side in Italy
Caiumi, Antonella; Rinaldi, Marco - 2024
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New employer payroll taxes and entrepreneurship
Guo, Audrey; Wallskog, Melanie - 2024
How costly are taxes for young firms? In this paper, we demonstrate that even small payroll taxes significantly distort entry, growth, and hiring decisions. First, leveraging cross-sectional variation in the taxes faced by new employers, we find that higher taxes discourage new firms from hiring...
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Phasing out payroll tax subsidies
Herget, Anna; Riphahn, Regina T. - 2024
Many countries subsidize low-income employments or small jobs. These subsidies and their phasing out can generate labor market frictions and distort incentives. The German Minijob program subsidizes low-income jobs. It generates a "Minijob trap" with substantial bunching along the earnings...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015163188
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Payroll tax incidence : evidence from unemployment insurance
Guo, Audrey - 2024
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Entgelte von sog. UGC-Plattformen für künstlerisch/publizistische Leistungen und deren Einbeziehung in die Künstlersozialabgabe
Hoose, Fabian; Rosenbohm, Sophie - Institut Arbeit und Qualifikation - 2024
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Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2024
How much employment can be generated by decreasing payroll taxes? We examine this question by exploring the staggered rollout of a large payroll tax reform in Brazil. Using administrative matched employer-employee data, we find an increase of 5 percent on employment due to both firm growth and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329694
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Analysis of the payment discipline of trade-licence holders regarding social insurance contributions in the Slovak Republic
Hajdúková, Tatiana; Lukáčiková, Edita - In: Financial internet quarterly 20 (2024) 1, pp. 1-13
Guarantee of autonomy and stability of economic subjects from the government can be consid- ered an important gauge of state security. Due to the financial, migration and energy crisis, we can observe a notable increase of social problems, which gives more importance to the policy for social...
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Increasing pay related social insurance to fund the State Pension : incidence and effectiveness
Doorley, Karina; Tuda, Dora - 2024
Demographic change is putting pressure on the sustainability of State Pension systems in many developed countries. In Ireland, there have been recent calls to reform the system of contributions and/or increase the State Pension age in order to avoid significant shortfalls in the Social Insurance...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014552766
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Les freins à la progression salariale : enquêtes sur l'impact des dispositifs socio-fiscaux
Redoulès, Olivier; Koléda, Gilles; Touili, Meriem; … - 2024
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Payroll tax reductions for minimum wage workers : relative labor cost or cash windfall effects?
Cottet, Sophie - 2024
This paper uses administrative employer-employee data to uncover the effects of a large payroll tax reduction for minimum-wage workers in France. Exploiting the change in labor costs both at the job level and at the firm level, I find that the policy spurred an additional 13 percentage points...
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Corporate taxes and labor market informality evidence from China
Deng, Guoying; Du, Pengcheng; Hernandez, Manuel A.; Xu, Shu - 2024
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Impact of social insurance law on total factor productivity : evidence from Chinese micro and small businesses
Li, Jianqiang; Zhao, Zhengbin; Cong, Ling Mei; Xu, Yan - In: Applied economics 56 (2024) 57, pp. 7937-7959
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A blueprint for a better tax treatment of pensions
Adam, Stuart; Delestre, Isaac; Emmerson, Carl; … - 2023
How should pensions be taxed? We propose income tax and National Insurance reforms that would more evenly support pension saving. Pensions are the biggest component of household wealth and are treated favourably by the tax system. That means getting pensions tax design right matters. It matters...
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Under the Burden : Impact of Social Security Contributions on Stock Market Performance
Zhu, Zhikai; Wang, Xiaoyan; Li, Rui - 2023
We attempt to examine the impact of the social security contributions on firms' market performance in the context of the 2010 Social Security Act. Using a sample of Chinese A-share listed firms, we use a difference-in-difference strategy to identify a causal relationship between the impact of...
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Processing Export and Firms' Social Security Contributions in China : The Role of Supply Chain Pressure
Zhang, Yanzhe; Xu, Helian - 2023
This paper investigates the effects of processing export on firms' social security contributions. A consistent pattern emerges that processing exporters in China have higher actual contributions relative to ordinary exporters, which is intriguing as they have been found to be inferior on various...
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The Causes of Duality in the Labor Market : Evidence from Spain's Payroll Tax and Employment Protection Reforms
Elias, Ferran - 2023
This paper uses administrative data to analyze a policy that lowered payroll taxes and severance payments for workers older than 45 hired on open-ended contracts. We find small positive effects on open-ended employment. Instead, firms use the money they save on open-ended workers to increase...
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Unbundling Social Security from the Payroll Tax
Ordower, Henry - 2023
To preserve social security as a welfare program primarily for older individuals and to ameliorate the distributional inequity of funding social security across income and wealth levels, this article recommends unbundling the benefit side of social security from its longstanding payroll tax...
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Midijob reform : increased redistribution in pension insurance : noticeable costs, relief not well targeted
Buslei, Hermann; Geyer, Johannes; Haan, Peter - In: DIW weekly report : economy, politics, science : a … 13 (2023) 7, pp. 63-70
The German Federal Government has expanded subsidies for employees with low gross wages (midijob employees) as of January 1, 2023, and raised the upper earnings limit to 2,000 euros. As a result, around 6.2 million midijob employees will benefit from paying reduced social security contributions...
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Taxing the Gender Gap : Labor Market Effects of A Payroll Tax Cut for Women in Italy
Rubolino, Enrico - 2023
This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary jobs and 18 months for permanent jobs....
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Optimal Life Cycle Social Security Tax
Ge, Zhigang; Chu, Yuchi - 2023
The unfunded social security has long been criticized for reducing capital stock and social welfare. In this paper, we study the aggregate and welfare effects of reforms that make social security tax (SST) age dependent. We characterize the optimal age-dependent SST schedule that maximizes...
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Dynamic Causal Forests, with an Application to Payroll Tax Incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
This paper develops a machine-learning method that allows researchers to estimate heterogeneous treatment effects with panel data in a setting with many covariates. Our method, which we name the dynamic causal forest (DCF) method, extends the causal-forest method of Wager and Athey (2018) by...
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Dynamic causal forests, with an application to payroll tax incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
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Dynamic causal forests, with an application to payroll tax incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
This paper develops a machine-learning method that allows researchers to estimate heterogeneous treatment effects with panel data in a setting with many covariates. Our method, which we name the dynamic causal forest (DCF) method, extends the causal-forest method of Wager and Athey (2018) by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014307152
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Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2023
This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary jobs and 18 months for permanent jobs....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014333346
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Do reduced labor costs increase employment among minimum wage workers? : evidence from a Swedish payroll tax cut
Daunfeldt, Sven-Olov; Gidehag, Anton; Westerberg, Hans … - 2023
We use a youth payroll tax cut in Sweden to investigate whether retail firms that were exposed to substantial labor cost savings increased employment of minimum wage workers more than firms that received smaller labor cost savings. Our dataset includes information on both contracted wages and...
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Payroll Tax Incidence : Evidence from Unemployment Insurance
Guo, Audrey - 2023
Economic models assume that payroll tax burdens fall fully on workers, but where does tax incidence fall when taxes are firm-specific and time-varying? Unemployment insurance in the United States has the key feature of varying both across employers and over time, creating the potential for labor...
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The rates of budget-forming taxes in Ukraine : is a radical reduction advisable?
Sokolovska, Alla - In: Economy and forecasting : scientific journal (2023) 2, pp. 58-81
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Social insurance contributions and labor income share : evidence from China's Social Insurance Law
Wang, Wei - 2025
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Fiscal stimulus and pension contributions : evidence from the TCJA
Ahmed, Ahmed; Zabai, Anna - 2025
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Risk-taking in gambling cultures and social security contributions : evidence from Chinese small and micro enterprises
Huang, Li; Jiang, Xiandeng - In: Pacific-Basin finance journal 91 (2025), pp. 1-15
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Social Security's Treatment of Postwar Americans
Caldwell, Steven; Favreault, Melissa; Gantman, Alla; … - 2022
Social Security faces a major long-term funding crisis. A 38 or greater percentage increase in the systems' tax rate is needed to meet current benefit payments on an ongoing basis. Tax increases of this magnitude or comparable benefit cuts would significantly worsen what is already a very bad...
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How to Improve Payroll Tax Compliance of Small Firms? Evidence from a Randomized Field Experiment
Dörrenberg, Philipp; Pfrang, Alina; Schmitz, Jan - 2022
How can tax compliance of small firms be improved? Cooperating with the Bulgarian tax authorities, we conducted a randomized field experiment to study the effect of deterrence measures and moral appeals on tax compliance of small firms in an emerging economy. We randomized the individual audit...
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Would Broadening the Ui Tax Base Help Low-Income Workers?
Duggan, Mark G.; Guo, Audrey; Johnston, Andrew - 2022
The tax base for state unemployment insurance (UI) programs varies significantly in the U.S., from a low of $7,000 annually in California to a high of $52,700 in Washington. Previous research has provided surprisingly little guidance to policy makers regarding the tradeoffs associated with this...
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Die Altersverteilung von Steuern, Abgaben und staatlichen Leistungen : Methodik und Analyse - Dokumentation zum Online-Tool
Beznoska, Martin - 2022
Diese Analyse verbindet verschiedene Datenquellen, um die Altersverteilung von Steuern, Sozialabgaben, Transfers und staatlichen Sachleistungen auf der Personenebene für das Jahr 2021 abzubilden. Als Datengrundlage dient das Sozioökonomische Panel, mit dem die Altersverteilung auch nach...
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Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
Benzarti, Youssef; Harju, Jarkko - 2022
This paper uses quasi-experimental variation in payroll taxes to estimate their incidence and investigate how firms use their input factors. We find that higher payroll tax rates lead to large employment responses and have no effects on employee earnings. As payroll taxes increase, firms...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013324044
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Taxing the Gender Gap : Labor Market Effects of a Payroll Tax Cut for Women in Italy
Rubolino, Enrico - 2022
This paper studies the labor market effects of a large employer-borne payroll tax cut for unemployed women, introduced in Italy since 2013. I combine social security data with several empirical approaches, leveraging the time-limited application of the tax scheme and discontinuities in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013293026
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Would Broadening the UI Tax Base Help Low-Income Workers?
Duggan, Mark G.; Guo, Audrey; Johnston, Andrew - 2022
The tax base for state unemployment insurance (UI) programs varies significantly in the U.S., from a low of $7,000 annually in California to a high of $52,700 in Washington. Previous research has provided surprisingly little guidance to policy makers regarding the tradeoffs associated with this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013298291
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