Employment effects of payroll taxes : an empirical test for Germany

Regina T. Riphahn; Thomas K. Bauer

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.

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Year of publication:	1998
Authors:	Riphahn, Regina T. ; Bauer, Thomas K.
Publisher:	Bonn : Institute for the Study of Labor (IZA)
Subject:	dynamic labor demand \| payroll tax \| unemployment \| social insurance \| Gewerbesteuer \| Local business tax \| Personalzusatzkosten \| Non-wage labour costs \| Steuerwirkung \| Tax effects \| Arbeitsnachfrage \| Labor demand \| Schätzung \| Estimation \| Beschäftigungseffekt \| Employment effect \| Deutschland \| Germany \| 1977-1994

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Extent:	Online-Ressource ([2], 27 S.) graph. Darst.
Series:	Discussion paper series / IZA. - Bonn : IZA, ZDB-ID 2120053-1. - Vol. 11
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper
Language:	English
Notes:	Systemvoraussetzungen: PDF-Reader
Other identifiers:	hdl:10419/20856 [Handle]
Classification:	H32 - Firm ; J32 - Nonwage Labor Costs and Benefits; Private Pensions ; J23 - Employment Determination; Job Creation; Demand for Labor; Self-Employment
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011294529