This study deals with the economic effects of a firm's social security taxes in the Catalan economy, using an applied general equilibrium model. A novel aspect of the analysis is that it hypothesizes about the incidence of firm's contributions on both employers and employees. The results of a...

In economic literature, some information deficiencies and computational complexities have traditionally been solved through the aggregation of data. In input--output (IO) modelling, researchers have been interested in aggregation since the 1950s. Extending the conventional IO aggregation...