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Year of publication
Subject
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Sozialversicherungsbeitrag 1,494 Social security contribution 1,492 Deutschland 490 Germany 479 Theorie 267 Theory 267 Beschäftigungseffekt 202 Employment effect 202 Gesetzliche Rentenversicherung 195 Public pension system 195 Einkommensteuer 170 Income tax 168 Steuerbelastung 141 Tax burden 140 USA 140 United States 137 Gesetzliche Krankenversicherung 130 Public health insurance 126 Impact assessment 125 Wirkungsanalyse 125 France 121 Frankreich 121 Arbeitskosten 117 Labour costs 116 Soziale Sicherheit 103 Social security 101 Arbeitsangebot 94 Steuerwirkung 94 Tax effects 94 Labour supply 93 Finanzierung der Sozialversicherung 90 Social security financing 90 Steuerreform 90 EU countries 88 EU-Staaten 88 Estimation 87 Schätzung 87 Tax reform 87 Gewerbesteuer 80 Local business tax 79
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Online availability
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Free 459 Undetermined 142
Type of publication
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Book / Working Paper 849 Article 643 Journal 9
Type of publication (narrower categories)
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Graue Literatur 535 Non-commercial literature 535 Article in journal 501 Aufsatz in Zeitschrift 501 Arbeitspapier 404 Working Paper 404 Aufsatz im Buch 151 Book section 151 Amtsdruckschrift 61 Government document 61 Hochschulschrift 48 Thesis 39 Advisory report 22 Gutachten 22 Bibliografie enthalten 14 Bibliography included 14 Statistik 13 Collection of articles of several authors 11 Sammelwerk 11 Statistics 8 Aufsatzsammlung 6 Collection of articles written by one author 5 Forschungsbericht 5 Konferenzschrift 5 Sammlung 5 Case study 3 Fallstudie 3 Mehrbändiges Werk 3 Multi-volume publication 3 Tabelle 3 Conference paper 2 Dissertation u.a. Prüfungsschriften 2 Konferenzbeitrag 2 No longer published / No longer aquired 2 Abstract 1 Bibliografie 1 Conference proceedings 1 Festschrift 1 Gesetz 1 Law 1
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Language
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English 848 German 476 French 128 Dutch 11 Spanish 9 Swedish 9 Polish 7 Italian 6 Russian 4 Czech 3 Croatian 2 Norwegian 2 Bulgarian 1 Finnish 1 Portuguese 1 Slovenian 1 Serbian 1 Undetermined 1
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Author
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Boss, Alfred 20 Steiner, Viktor 19 Benzarti, Youssef 14 Harju, Jarkko 14 Mulligan, Casey B. 13 Pestieau, Pierre 13 Zika, Gerd 13 Saez, Emmanuel 12 Elschner, Christina 11 Roantree, Barra 11 Schoefer, Benjamin 11 Seim, David 11 Werding, Martin 11 Breyer, Friedrich 10 Feil, Michael 10 Neumann, Michael 10 Richter, Wolfram F. 10 Walwei, Ulrich 10 Breda, Thomas 9 Erbsland, Manfred 9 Immervoll, Herwig 9 Rioux, Laurence 9 Schmähl, Winfried 9 Ulrich, Volker 9 Adam, Stuart 8 Bozio, Antoine 8 Brown, Jeffrey R. 8 Freier, Ronny 8 Kaltenborn, Bruno 8 L'Horty, Yannick 8 Wasem, Jürgen 8 Börsch-Supan, Axel 7 Egger, Peter 7 Fenge, Robert 7 Kemnitz, Alexander 7 Kotlikoff, Laurence J. 7 Lehmann, Etienne 7 Phillips, David 7 Schwager, Robert 7 Boeters, Stefan 6
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Institution
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National Bureau of Economic Research 37 OECD 26 Österreichisches Institut für Wirtschaftsforschung 8 Frankreich / Conseil des Prélèvements Obligatoires 5 Institut für Weltwirtschaft 5 Pensions Institute 4 Inter-American Center of Tax Administrations 3 Inter-American Development Bank 3 Belgien / Bureau du Plan 2 Deutsches Institut für Wirtschaftsforschung 2 Deutschland / Bundesministerium der Finanzen 2 Forschungsinstitut zur Zukunft der Arbeit 2 Frankreich / Commissariat Général du Plan 2 Hans-Böckler-Stiftung 2 Internationaler Währungsfonds 2 OECD / Development Centre 2 OECD / Directorate for Employment, Labour and Social Affairs 2 RWI - Leibniz-Institut für Wirtschaftsforschung 2 University of Cambridge / Microsimulation Unit 2 Zentrum für Europäische Wirtschaftsforschung 2 Arbeitsförderungsinstitut <Bozen> 1 Australien / Taxation Office 1 Belgien / Office National de Sécurité Sociale 1 Bertelsmann Stiftung 1 Bund der Steuerzahler / Karl-Bräuer-Institut 1 Bundesvereinigung der Deutschen Arbeitgeberverbände 1 Centre d'Observation Economique 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 Economic and Social Research Institute 1 Ernst and Whinney Management Consultants <London> 1 European Federation of Investment Funds and Companies 1 Europäische Kommission 1 Europäische Kommission / Generaldirektion Beschäftigung, Soziales und Integration 1 Europäische Kommission / Generaldirektion Beschäftigung, Soziales und Integration / Directorate Labour Mobility 1 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 1 Europäische Kommission / Statistisches Amt 1 Finanzwissenschaftliches Forschungsinstitut <Köln> 1
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Published in...
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Working paper / National Bureau of Economic Research, Inc. 41 NBER working paper series 37 NBER Working Paper 32 Discussion paper series / IZA 26 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 23 CESifo working papers 22 OECD Tax Statistics 19 Journal of public economics 13 International tax and public finance 12 Discussion papers / Deutsches Institut für Wirtschaftsforschung 11 National tax journal 11 Economie & prévision : EP 9 FinanzArchiv : public finance analysis 9 MEA discussion papers 9 Revue économique : revue bimestrielle 9 Discussion paper 8 Discussion paper / Centre for Economic Policy Research 8 Economie et statistique 8 IZA Discussion Paper 8 Kieler Arbeitspapiere 8 Public finance review : PFR 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 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 7 Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit 7 Kiel policy brief 7 De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association 6 IAB-Kurzbericht : aktuelle Analysen aus dem Institut für Arbeitsmarkt- und Berufsforschung 6 CESifo Working Paper Series 5 Discussion paper / The Pensions Institute, Cass Business School, City University 5 EUROMOD working paper series 5 Finanzwissenschaftliche Schriften 5 Fiscal studies : the journal of the Institute for Fiscal Studies 5 Journal of pension economics and finance 5 Kiel working paper 5 Labour economics : official journal of the European Association of Labour Economists 5 Planning papers / Planbureau 5 Reflets, perspectives de la vie économique 5
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Source
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ECONIS (ZBW) 1,496 USB Cologne (EcoSocSci) 5
Showing 1 - 50 of 1,501
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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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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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Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, … - 2022
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Albania : technical assisstance report : tax policy reform options for the MTRS
Internationaler Währungsfonds - 2022
Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest...
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The Effects of Subsidizing Social Security Contributions : Job Creation or Informality Reduction?
Asik, Gunes; Bossavie, Laurent; Kluve, Jochen; Nas … - 2022
This paper evaluates the impact of an employment subsidy scheme covering employers' social contribution costs on registered employment in small firms in Turkey. It utilizes a rich, firm-level administrative data set with monthly frequency, which allows for closely following the dynamics of...
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Fiscal impoverishment in rich democracies
Schechtl, Manuel; O'Brien, Rourke L. - 2022
This article introduces fiscal impoverishment as a novel framework for comparative poverty research. We invert standard analyses of welfare state policy and household poverty by focusing not on poverty alleviation but poverty creation and exacerbation. Using harmonized household survey data, we...
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Unemployment insurance financing as a uniform payroll tax
Graves, Sebastian; Hazell, Jonathon; Lewis, Walker F.; … - 2022
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Financing employment insurance reform : finding the right balance
Institute for Research on Public Policy / Working Group - 2022
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The incidence of pension contributions : a panel based analysis of the impact of pension contributions on labor cost, wages and labor supply
Bosch, Nicole; Ewijk, Casper van; Micevska Scharf, Maja; … - 2022
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Can Payroll Tax Cuts Help Firms During Recessions?
Benzarti, Youssef; Harju, Jarkko - 2022
This paper estimates the effect of payroll tax cuts on firm activity during economic downturns. We use two regional payroll tax cuts in Finland as well as the onset of the Great Recession to estimate the effect of the recession on firms treated by the payroll tax cuts compared to a similar...
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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...
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The Accuracy of Tax Imputations : Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data
Meyer, Bruce; Wu, Derek; Finley, Grace; Langetieg, Patrick - 2022
This paper calculates accurate estimates of income and payroll taxes using a groundbreaking set of linked survey and administrative tax data that are part of the Comprehensive Income Dataset (CID). We compare our estimates to survey imputations produced by the Census Bureau and those generated...
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The incidence of pension contributions : a panel based analysis of the impact of pension contributions on labor cost, wages and labor supply
Bosch, Nicole; Ewijk, Casper van; Micevska Scharf, Maja; … - In: De economist : quarterly review of the Royal … 170 (2022) 1, pp. 107-132
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Macroeconomic consequences of raising social security contributions in Germany
Brendler, Pavel - 2022
Population aging imposes a challenge for the public pension systems in many developed countries. The solvency of the pension system requires a broad set of policy measures. The paper addresses the following question: What are the macroeconomic consequences of increasing the social security...
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The payroll tax exemption in Brazil : structural and quasi-experimental perspectives
Meyer, Leandro; Lucinda, Cláudio Ribeiro; Spolador, … - In: Revista brasileira de economia : RBE ; publicação de … 75 (2021) 1, pp. 37-63
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The labor market effects of part-time contributions to social security: evidence from Colombia
Samaniego de la Parra, Brenda; Otero-Cortés, Andrea; … - 2021
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Can payroll tax cuts help firms during recessions?
Benzarti, Youssef; Harju, Jarkko - 2021
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Can payroll tax cuts help firms during recessions?
Benzarti, Youssef; Harju, Jarkko - 2021
This paper estimates the effect of payroll tax cuts on firm-level employment and balance-sheet outcomes during economic downturns. We use two regional payroll tax cuts in Finland as well as the onset of the Great Recession to estimate the effect of the recession on firms treated by the payroll...
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Are payroll tax cuts absorbed by insiders? : evidence from the Swedish retail industry
Westerberg, Hans Seerar - 2021
It is commonly argued that payroll tax cuts are inefficient for increasing employment among outsiders because insiders will use their power to bargain for higher wages at the expense of outsiders’ possibility of becoming employed. The extent to which insiders or outsiders reap the rewards of...
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The new employment tax
Mortimer-Lee, Paul - 2021
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Options for raising tax revenue in Ireland
Kakoulidou, Theano; Roantree, Barra - 2021
Even before the pandemic, an ageing population, a potential over-reliance on corporation tax receipts and an inevitable decline in motor tax revenues combined to make the need for future tax rises likely. This paper examines a range of options that a government seeking to raise or replace tax...
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Evaluierung des Künstlersozialabgabenstabilisierungsgesetzes (KSAStabG)
Köller, Regine; Engels, Dietrich; Garten, Claudius - 2021
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The budgetary and redistributive impact of pension taxation in the EU : a microsimulation analysis
Ivaškaite-Tamošiune, Viginta; Thiemann, Andreas - 2021
Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational old-age pensions in the EU, focusing on both...
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Using payroll tax variation to unpack the black box of firm-level production
Benzarti, Youssef; Harju, Jarkko - 2021
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Million dollar baby: should parental benefits depend on wages when the payroll tax evasion is present?
Jascisens, Vitalijs; Zasova, Anna - 2021
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Integrating the collection of social insurance contributions and personal income taxes
Orhnial, Tony - 2021
This technical note addresses the following questions: -- What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? -- What is the case for transferring responsibility for a country's SIC...
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Raus aus der Minijobfalle : Reformen zur Entlastung geringer Einkommen und ihre Auswirkungen auf Beschäftigung, Wachstum und Verteilung sowie die öffentlichen Finanzen
Krebs, Tom; Scheffel, Martin - Bertelsmann Stiftung - 2021
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Collecting system and payroll tax compliance : evidence from Chinese firm-level data
Tang, Jue; Feng, Jin - In: China economic quarterly international : CEQI 1 (2021) 2, pp. 135-147
This paper quantifies the impacts of collecting system on social insurance contribution compliance, taking advantage of a reform around 2000 in China. Using firm-level data, we find that the actual contribution rate and the probability of participation were raised by 3% and 5 percentage points...
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Frictions and taxpayer responses : evidence from bunching at personal tax thresholds
Adam, Stuart; Browne, James; Phillips, David; Roantree, … - In: International tax and public finance 28 (2021) 3, pp. 612-653
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How do firms respond to reduced labor costs? : evidence from the 2007 Swedish payroll tax reform
Daunfeldt, Sven-Olov; Gidehag, Anton; Rudholm, Niklas - In: Journal of industry, competition and trade : from … 21 (2021) 3, pp. 315-338
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The Social Security Earnings Test, Labor Supply Distortions, and Foregone Payroll Tax Revenues
Pellechio, Anthony J. - 2021
In this study the social security earnings test is shown to have a significant effect empirically on the labor supply of retirement aged men. A rich data file from the Social Security Administration containing accurate benefit information provides a cross- section sample of 65-70 year old...
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Social Security and Individual Welfare : Precautionary Saving, Liquidityconstraints, and the Payroll Tax
Hubbard, R. Glenn; Judd, Kenneth L. - 2021
Recent advances in the examination of efficiency gains from dynamic tax reforms have used simulation models to isolate intragenerational and/or intergenerational effects. Important considerations having to do with uncertainty or capital market imperfections are frequently missing from such a...
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Social Security'S Treatment of Postwar Americans : How Bad Can it Get?
Gokhale, Jagadeesh; Kotlikoff, Laurence J. - 2021
As currently legislated, the U.S. Social Security System represents a bad deal for postwar Americans. Of every dollar postwar Americans have earned or will earn over their lifetimes, over 5 cents will be lost to the Old Age Survivor Insurance System (OASI) in the form of payroll taxes paid in...
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The Importance of Group Coverage : How Tax Policy Shaped U.S. Health Insurance
Thomasson, Melissa A. - 2021
In 1954, the Internal Revenue Service stipulated that employer contributions to the health insurance plans of their employees were to be excluded from employee taxable income. Today, the tax subsidy is major feature of the U.S. health care market. This paper examines the initial effects of the...
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Firms, Industries, and Unemployment Insurance : An Analysis Using Employer-Employee Data
Corak, Miles; Chen, Wen-Hao - 2021
Administrative data on the universe of employees, firms, and unemployment insurance (UI) recipients in Canada over an 11 year period are used to examine the operation of UI using the firm as the unit of analysis. Persistent transfers through UI are present at both industry and firm levels, and...
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The 'Taxing Wages' Approach to Measuring the Tax Burden on Labour
Heady, Christopher - 2021
This paper outlines the methodology used by the OECD in its Taxing Wages publication, compares this approach to other measures of the effective tax rate on labour and uses recent results to illustrate its use. It argues that the strength of this methodology lies in its ability to make...
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Ageing and the Tax Implied in Public Pension Schemes : Simulations for Selected OECD Countries
Fenge, Robert; Werding, Martin - 2021
A key figure which can be applied to measuring inter-generational imbalances involved in existing public pension schemes is given by the "implicit tax" that is levied on each generation's life-time income through participation in these systems. The implicit tax arises from the fact that, quite...
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Assessing Welfare Accounts
Foelster, Stefan; Gidehag, Robert; Orszag, J. Michael; … - 2021
The paper examines the possible effects of introducing a large-scale welfare reform in Sweden, namely, the introduction of comprehensive welfare accounts. Under this policy, individuals make mandatory contributions to accounts, which they can top up with voluntary contributions. In return,...
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Taxation and Unemployment : An Applied General Equilibrium Approach for Germany
Böhringer, Christoph; Boeters, Stefan; Feil, Michael - 2021
We present an applied general equilibrium modelling approach to analyse employment and unemployment effects of labour tax cuts in an economy where wages are determined through firm-union bargaining at the sectoral level. In such a labour market regime, simulations for Germany show that labour...
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Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
Richter, Wolfram F. - 2021
In Europe, the competence for social security and the right to levy income tax lie with the country of employment in cross-border matters. This has two disadvantages. First, the Employment Principle distorts active persons' choice of place of work. Second, the employment-based regulation of...
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Are We Retiring Too Early?
Pestieau, Pierre - 2021
The European population is living longer but retiring earlier. More and more individuals are spending an increasing fraction of their life-time relying on retirement benefits. At the same time, social security programs face mounting financial difficulties. The purpose of this paper is to explain...
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Welfare Policies, Labor Taxation and International Integration
Andersen, Torben M. - 2021
How will international integration affect welfare policies? This paper considers the possibilities of financing public sector activities (public consumption and social security expenses) by general (wage) taxation in an economy which becomes more integrated in international product markets. Even...
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Pension Design When Fertility Fluctuates : The Role of Capital Mobility and Education Financing
Zamac, Jovan - 2021
This study compares alternative designs of an unfunded pension system. Convex combinations between a fixed contribution rate and a fixed benefit rate are considered. The objective is to maximize the expected ex-ante welfare under stochastic fertility. The model is a three-period CGE framework...
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Risk Sharing and Efficiency Implications of Progressive Pension Arrangements
Fehr, Hans; Habermann, Christian - 2021
The present paper aims to quantify the welfare effects of progressive pension arrangements in Germany. Starting from a purely contribution-related benefit system, we introduce basic allowances for contributions and a flat benefit fraction. Since our overlapping-generations model takes into...
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A Quantitative Investigation of the Laffer Curve on the Continued Work Tax : The French Case
Hairault, Jean-Olivier; Langot, François; Sopraseuth, … - 2021
It is often argued that the tax on continued work should be removed by implementing actuarially fair schemes. However, these schemes cannot help fund the expected Social Security deficit. This paper proposes to give individuals only a fraction of the marginal actuarially fair incentives in case...
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Should I Pay for You or for Myself? The Optimal Level and Composition of Retirement Benefit Systems
van Praag, B.M.S; Cardoso, Pedro - 2021
Feldstein [1985] posed the questions of what would be the optimal level of retirement benefit, and what would be the optimal mix between the pay-as-you-go system and the funded pension system under the assumption of an exogenous interest rate. We reconsider the problem with the addition of a...
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Value-Added Tax Versus Social Security Contributions
Goerke, Laszlo - 2021
In order to alleviate unemployment it is often recommended to reduce social security contributions (SSC) and to compensate for the ensuing loss in revenues by a rise in the value-added tax (VAT). Assuming unemployment to be caused by efficiency wages, it is shown that a balanced-budget shift...
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'Marginal Employment' : Stepping Stone or Dead End? Evaluating the German Experience
Freier, Ronny; Steiner, Viktor - 2021
'Marginal employment', i.e. employment at low working hours and earnings not covered by social security, has been gaining importance in the German economy over the past decade. Using a large newly available panel data set and statistical matching techniques, we analyse the effects of marginal...
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'Marginal Employment' and the Demand for Heterogenous Labour : Empirical Evidence from a Multi-Factor Labour Demand Model for Germany
Freier, Ronny; Steiner, Viktor - 2021
We develop a structural multi-factor labour demand model which distinguishes between eight labour categories including non-standard types of employment such as marginal employment. The model is estimated for both the number of workers and total working hours using a new panel data set. For...
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Why are More Redistributive Social Security Systems Smaller? A Median Voter Approach
Koethenbuerger, Marko; Poutvaara, Panu; Profeta, Paola - 2021
We suggest a political economy explanation for the stylized fact that intragenerationally more redistributive social security systems are smaller. Our key insight is that linking benefits to past earnings (less redistributiveness) reduces the efficiency cost of social security (due to endogenous...
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