reforms. Applying the approach to administrative data for West Germany facilitates a comprehensive incidence analysis between … contributions (SSC) in Germany. Following Alvaredo et al. (2016) we exploit kinks in the budget set generated by a drop in the …

We estimate economic incidence of social security contributions (SSC) on the basis of cross-sectional earnings … distributions. The approach exploits discontinuities in earnings distributions at kinks in the budget set which are informative … about tax incidence. Contrary to most research on SSC incidence, it does not rely on policy reforms, panel data, or hours …

We estimate economic incidence of social security contributions (SSC) on the basis of cross-sectional earnings … distributions. The approach exploits discontinuities in earnings distributions at kinks in the budget set which are informative … about tax incidence. Contrary to most research on SSC incidence, it does not rely on policy reforms, panel data, or hours …

reforms. Applying the approach to administrative data for West Germany facilitates a comprehensive incidence analysis between … contributions (SSC) in Germany. Following Alvaredo et al. (2016) we exploit kinks in the budget set generated by a drop in the …

This paper exploits discontinuities induced by earnings caps for social security contributions (SSC) in Germany to … earnings cap of health and long-term care insurance as a natural experiment. In order to analyse economic incidence a …

This paper exploits discontinuities induced by earnings caps for social security contributions (SSC) in Germany to … earnings cap of health and long-term care insurance as a natural experiment. In order to analyse economic incidence a …

efficiency wage economy as an example, it is shown that the legal incidence of social security contributions will affect the … economic incidence if unemployment compensation is subject to social security contributions. Since this is the case in numerous …

efficiency wage economy as an example, it is shown that the legal incidence of social security contributions will affect the … economic incidence if unemployment compensation is subject to social security constributions. Since this is the case in …

efficiency wage economy as an example, it is shown that the legal incidence of social security contributions will affect the … economic incidence if unemployment compensation is subject to social security contributions. Since this is the case in numerous …