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Year of publication
Subject
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Sozialversicherungsbeitrag 1,220 Social security contribution 1,219 Deutschland 446 Germany 437 Theorie 223 Theory 223 USA 198 United States 196 Beschäftigungseffekt 171 Employment effect 171 Gesetzliche Rentenversicherung 156 Public pension system 156 Steuerbelastung 125 Tax burden 125 Einkommensteuer 120 Income tax 118 France 114 Frankreich 114 Gesetzliche Krankenversicherung 114 Public health insurance 112 Impact assessment 96 Wirkungsanalyse 96 Steuerwirkung 87 Tax effects 86 Finanzierung der Sozialversicherung 84 Social security financing 84 Arbeitskosten 78 Labour costs 78 Arbeitslosenversicherung 73 Unemployment insurance 72 Steuerreform 69 Tax reform 68 Lohnsteuer 65 Wage tax 65 EU countries 64 EU-Staaten 64 Arbeitslosigkeit 61 Unemployment 60 Estimation 59 Gesundheitsfinanzierung 59
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Online availability
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Free 322 Undetermined 38
Type of publication
All
Book / Working Paper 629 Article 590 Journal 8
Type of publication (narrower categories)
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Graue Literatur 495 Non-commercial literature 495 Article in journal 445 Aufsatz in Zeitschrift 445 Arbeitspapier 378 Working Paper 378 Aufsatz im Buch 149 Book section 149 Amtsdruckschrift 58 Government document 58 Hochschulschrift 43 Thesis 38 Advisory report 22 Gutachten 22 Bibliografie enthalten 14 Bibliography included 14 Collection of articles of several authors 11 Sammelwerk 11 Statistik 11 Statistics 7 Collection of articles written by one author 6 Sammlung 6 Konferenzschrift 5 Mehrbändiges Werk 4 Multi-volume publication 4 Case study 3 Fallstudie 3 Aufsatzsammlung 2 Commentary 2 Dissertation u.a. Prüfungsschriften 2 Forschungsbericht 2 Kommentar 2 No longer published / No longer aquired 2 Tabelle 2 Abstract 1 Bibliografie 1 Conference paper 1 Conference proceedings 1 Festschrift 1 Gesetz 1
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Language
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English 597 German 456 French 128 Dutch 11 Swedish 9 Spanish 7 Italian 6 Polish 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 16 Zika, Gerd 13 Pestieau, Pierre 12 Breyer, Friedrich 10 Walwei, Ulrich 10 Elschner, Christina 9 Richter, Wolfram F. 9 Schmähl, Winfried 9 Erbsland, Manfred 8 Feil, Michael 8 Kaltenborn, Bruno 8 L'Horty, Yannick 8 Ulrich, Volker 8 Wasem, Jürgen 8 Werding, Martin 8 Cremer, Helmuth 7 Riphahn, Regina T. 7 Bonin, Holger 6 Breda, Thomas 6 Börsch-Supan, Axel 6 Egger, Peter 6 Galasso, Vincenzo 6 Gasche, Martin 6 Peichl, Andreas 6 Rioux, Laurence 6 Saez, Emmanuel 6 Sanner, Helge 6 Schneider, Hilmar 6 Schwager, Robert 6 Wille, Eberhard 6 Bossier, Francis 5 Bozio, Antoine 5 Bucher-Koenen, Tabea 5 Drabinski, Thomas 5 Fenge, Robert 5 Freier, Ronny 5 Goerke, Laszlo 5 Guger, Alois 5 Immervoll, Herwig 5
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Institution
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Österreichisches Institut für Wirtschaftsforschung 7 Frankreich / Conseil des Prélèvements Obligatoires 5 Institut für Weltwirtschaft 4 Pensions Institute 4 OECD 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 Frankreich / Premier Ministre 2 Hans-Böckler-Stiftung 2 Inter-American Center of Tax Administrations 2 Inter-American Development Bank 2 OECD / Development Centre 2 OECD / Directorate for Employment, Labour and Social Affairs 2 RWI - Leibniz-Institut für Wirtschaftsforschung 2 Zentrum für Europäische Wirtschaftsforschung 2 Arbeitsförderungsinstitut <Bozen> 1 Australien / Taxation Office 1 Belgien / Office National de Sécurité Sociale 1 Bund der Steuerzahler / Karl-Bräuer-Institut 1 Centre d'Observation Economique 1 Committee for Economic Development 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 European Federation of Investment Funds and Companies 1 Europäische Kommission 1 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 1 Europäische Kommission / Statistisches Amt 1 Finanzwissenschaftliches Forschungsinstitut <Köln> 1 Forschungsinstitut für Ordnungspolitik 1 Frankfurter Institut - Stiftung Marktwirtschaft und Politik / Kronberger Kreis 1 Frankreich / Centre d'Analyse Stratégique 1 Frankreich / Conseil Supérieur de l'Emploi, des Revenus et des Coûts 1 Frankreich / Conseil de l'Emploi, des Revenus et de la Cohésion Sociale 1 Frankreich / Délégation pour la Planification 1
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Published in...
All
Working paper / National Bureau of Economic Research, Inc. 41 Discussion paper series / IZA 30 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 23 CESifo working papers 17 National tax journal 11 Discussion papers / Deutsches Institut für Wirtschaftsforschung 10 Economie & prévision : EP 9 FinanzArchiv : public finance analysis 9 MEA discussion papers 9 Revue économique : revue bimestrielle 9 Discussion paper / Centre for Economic Policy Research 8 Economie et statistique 8 International tax and public finance 8 Journal of public economics 8 Kieler Arbeitspapiere 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 Public finance review : PFR 6 Discussion paper / The Pensions Institute, Cass Business School, City University 5 Fiscal studies : the journal of the Institute for Fiscal Studies 5 Kiel working paper 5 Planning papers / Planbureau 5 Reflets, perspectives de la vie économique 5 Bilanz + Buchhaltung : die Zeitschrift für Buchhaltung und Rechnungswesen 4 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 4 Diskussionspapiere / Deutsches Institut für Wirtschaftsforschung 4 Euromod working paper series 4 Finanzwissenschaftliche Schriften 4 Gesundheits- und Sozialpolitik : Zeitschrift für das gesamte Gesundheitswesen 4 IAB-Werkstattbericht 4 Ifo-Schnelldienst 4 International social security review 4 Journal of pension economics and finance 4
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Source
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ECONIS (ZBW) 1,222 USB Cologne (EcoSocSci) 5
Showing 1 - 50 of 1,227
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Can payroll tax cuts help firms during recessions?
Benzarti, Youssef; Harju, Jarkko - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012261838
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The French mandatory occupational pension scheme : history and properties of a point system
Gannon, Frédéric; Legros, Florence; Touze, Vincent - In: Economic challenges of pension systems : a …, (pp. 211-233). 2020
This chapter deals with the French PAYGO mandatory occupational pension scheme for the private sector workers (AGIRC-ARRCO), one of the world's oldest pension point systems. In a first section, we trace the history of the setup of this system which relies on a particular mode of governance...
Persistent link: https://ebtypo.dmz1.zbw/10012207263
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Employment effects of payroll tax subsidies
Collischon, Matthias; Cygan-Rehm, Kamila; Riphahn, Regina T. - 2020
This paper exploits several reforms of wage subsidies in the framework of the German Minijob program to investigate substitution and complementarity relationships between subsidized and non-subsidized labor demand. We apply an instrumental variables approach and use administrative data on German...
Persistent link: https://ebtypo.dmz1.zbw/10012172412
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Interaction of the labor market and the health insurance system : employer-sponsored, individual, and public insurance
Aizawa, Naoki; Fu, Chao - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012194257
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The contribution of payroll taxation to wage inequality in France
Bozio, Antoine; Breda, Thomas; Guillot, Malka - 2020
Over the 1967-2015 period, net wage inequality has decreased in France by 25%, in contrast to the significant increase experienced by most developed countries. Less well known is the fact that labor cost inequality has actually increased by 8% over the same period. We show that, (a) standard...
Persistent link: https://ebtypo.dmz1.zbw/10012228771
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The finance of unemployment compensation and its consequence for the labor market
Guo, Audrey; Johnston, Andrew - 2020
For every payment, there is an equal and opposite tax. In the study of unemployment insurance, economists have developed a substantial literature considering the impact of payments on labor supply. In contrast, they have usually left unexamined the influence on labor demand of the unique tax...
Persistent link: https://ebtypo.dmz1.zbw/10012233082
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Pension contributions and tax-based incentives : evidence from the TCJA
Ahmed, Ahmed; Zabai, Anna - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012238576
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Using payroll tax variation to unpack the black box of firm-level production
Benzarti, Youssef; Harju, Jarkko - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012179231
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Employment effects of payroll tax subsidies
Collischon, Matthias; Cygan-Rehm, Kamila; Riphahn, Regina T. - 2020
This paper exploits several reforms of wage subsidies in the framework of the German Minijob program to investigate substitution and complementarity relationships between subsidized and non-subsidized labor demand. We apply an instrumental variables approach and use administrative data on German...
Persistent link: https://ebtypo.dmz1.zbw/10012183045
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Equalizing incomes in the future : why structural differences in social insurance matter for redistribution preferences
Fetscher, Verena Rebecca - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012223620
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A new indicator for nowcasting employment subject to social security contributions in Germany
Hutter, Christian - In: Journal for labour market research 54 (2020) 1/4, pp. 1-10
Contrary to the number of unemployed or vacancies, the number of employees subject to social security contribu-tions (SSC) for Germany is published after a time lag of 2 months. Furthermore, there is a waiting period of 6 months until the values are not revised any more. This paper uses monthly...
Persistent link: https://ebtypo.dmz1.zbw/10012242291
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The excise tax on high-costhealth plans : potential adjustments by policymakers, employers, and employees
Miller, G. Edward; Vistnes, Jessica Primoff - In: National tax journal 72 (2019) 1, pp. 139-162
Persistent link: https://ebtypo.dmz1.zbw/10012035993
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The incidence of pension contributions
Bosch, Nicole; Ewijk, Casper van; Micevska Scharf, Maja; … - 2019
Persistent link: https://ebtypo.dmz1.zbw/10011986406
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Payroll taxes, firm behavior, and rent sharing : evidence from a young workers’ tax cut in Sweden
Saez, Emmanuel; Schoefer, Benjamin; Seim, David - In: The American economic review 109 (2019) 5, pp. 1717-1763
Persistent link: https://ebtypo.dmz1.zbw/10012013565
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Unemployment insurance and wage formation
Buxhoeveden, Mathias von - 2019
Wage setting models typically posit a tight relationship between the generosity of unemployment insurance (UI) and equilibrium wages. This paper estimates the effect of UI on workers' wages. I build on a unique feature of the unemployment policy in Sweden, where workers can opt to buy supplement...
Persistent link: https://ebtypo.dmz1.zbw/10012018385
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Who benefits from using property taxes to finance a labor tax wedge reduction?
Stähler, Nikolai - 2019
We use a New Keynesian DSGE model with a rental housing market to evaluate how financing a labor tax wedge reduction through higher property taxation affects the real economy and welfare. We find that a labor tax wedge reduction generates favorable macroeconomic effects and improves...
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Persistent link: https://ebtypo.dmz1.zbw/10011963208
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Does tax-benefit linkage matter for the incidence of social security contributions?
Bozio, Antoine; Breda, Thomas; Grenet, Julien - 2019
We study the earnings responses to three large increases in employer Social Security contributions (SSCs) in France. We find evidence of full pass-through to workers in the case of a strong and salient relationship between contributions and expected benefits. By contrast, we find limited...
Persistent link: https://ebtypo.dmz1.zbw/10012057311
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Improving the accuracy of economic measurement with multiple data sources : the case of payroll employment data
Cajner, Tomaz; Crane, Leland D.; Decker, Ryan A.; … - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012060715
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Hysteresis from employer subsidies
Saez, Emmanuel; Schoefer, Benjamin; Seim, David - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012131306
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Population ageing and tax system efficiency
Laitner, John; Silverman, Dan - In: Live long and prosper? : the economics of ageing populations, (pp. 132-135). 2019
Persistent link: https://ebtypo.dmz1.zbw/10012204909
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35years of reforms : a panel analysis of the incidence of, and employee and employer responses to, social security contributions in the UK
Adam, Stuart; Phillips, David; Roantree, Barra - In: Journal of public economics 171 (2019), pp. 29-50
Persistent link: https://ebtypo.dmz1.zbw/10012160383
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Cutting the labor tax wedge in hard times : evidence from an Italian reform
Bordignon, Massimo; Schmitz, Marie-Luise; Turati, Gilberto - In: FinanzArchiv : public finance analysis 75 (2019) 3, pp. 266-296
Persistent link: https://ebtypo.dmz1.zbw/10012169433
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Optimal social security tax with myopic agents
Chu, Hsun; Cheng, Chu-chuan - In: Economic modelling 80 (2019), pp. 320-327
Persistent link: https://ebtypo.dmz1.zbw/10012200646
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Does tax-benefit linkage matter for the incidence of social security contributions?
Bozio, Antoine; Breda, Thomas; Grenet, Julien - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012234604
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Labour taxation in Romania : revised, but not changed
Balcerowicz, Wojciech; Maftei, Anamaria; Varga, Janos - Europäische Kommission / Generaldirektion Wirtschaft … - 2019
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Persistent link: https://ebtypo.dmz1.zbw/10012120918
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Using vignettes to improve understanding of social security and annuities
Samek, Anya Savikhin; Kapteyn, Arie; Gray, Andre - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012109982
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It takes two to tango : income and payroll taxes in progressive tax systems
Amoureux, Victor; Guillaud, Elvire; Zemmour, Michaël - 2019
The literature on tax systems generally considers each type of tax in a self-contained way, with its own distributive characteristics. While the income tax is considered as a progressive tax, social insurance contributions are seen as being regressive, namely because of ceilings. Using a...
Persistent link: https://ebtypo.dmz1.zbw/10012117860
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The effects of collecting income taxes on social security benefits
Jones, John Bailey; Li, Yue - In: Journal of public economics 159 (2018), pp. 128-145
Persistent link: https://ebtypo.dmz1.zbw/10012035314
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How do firms respond to place-based tax incentives?
Ku, Hyejin; Schönberg, Uta; Schreiner, Ragnhild C. - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011924456
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - In: European accounting review 27 (2018) 4, pp. 649-681
Persistent link: https://ebtypo.dmz1.zbw/10011930142
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The machine taxers
Woirol, Gregory Ray - In: History of political economy 50 (2018) 4, pp. 709-733
Persistent link: https://ebtypo.dmz1.zbw/10012016149
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Payroll taxes and youth labor demand
Egebark, Johan; Kaunitz, Niklas - In: Labour economics : official journal of the European … 55 (2018), pp. 163-177
Persistent link: https://ebtypo.dmz1.zbw/10012130210
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The incidence of social security payroll taxes : evidence from China
Xinxin, Ma; Zhang, Dongyang - In: International journal of financial research 9 (2018) 4, pp. 1-18
Persistent link: https://ebtypo.dmz1.zbw/10012237052
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How do firms respond to place-based tax incentives?
Ku, Hyejin; Schönberg, Uta; Schreiner, Ragnhild C. - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011907711
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Employment effects of payroll tax subsidies
Collischon, Matthias; Cygan-Rehm, Kamila; Riphahn, Regina T. - 2018
This paper exploits several reforms of wage subsidies in the framework of the German Minijob program to investigate substitution and complementarity relationships between subsidized and non-subsidized labor demand. We apply an instrumental variables approach and use administrative data on German...
Persistent link: https://ebtypo.dmz1.zbw/10011864521
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Estimating the impacts of payroll taxes : evidence from Canadian employer-employee tax data
Deslauriers, Jonathan; Dostie, Benoît; Gagné, Robert; … - 2018
In this paper, we use linked employer-employee administrative tax data from Canada to estimate the impact of payroll taxes on a variety of firms and workers outcomes. At the firm level, we use geographic and time variations in tax rates to identify the effect of payroll taxes on wage growth at...
Persistent link: https://ebtypo.dmz1.zbw/10011872828
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A reverse-functioning system : Japan's social security system and tax progression in the early twenty-first century
Ōsawa, Mari - In: Worlds of taxation : the political economy of taxing, …, (pp. 245-267). 2018
Persistent link: https://ebtypo.dmz1.zbw/10011896076
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Employer characteristics and youth employment outcomes in the formal sector in South Africa : assessment using administrative tax data
Ngandu, Stewart; Chisadza, Carolyn - 2018
Through the use of administrative tax data, this study attempts to identify the characteristics of firms that employ relatively large numbers of young people. The policy objective of this exercise is to use these insights to inform policy and programming in the context of youth unemployment,...
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Persistent link: https://ebtypo.dmz1.zbw/10011883413
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Earnings test, non-actuarial adjustments and flexible retirement
Börsch-Supan, Axel; Härtl, Klaus; Leite, Duarte - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011802388
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Fiscal devaluation in the Euro area : the role of rigidities, non-tradables, and social security contributions
Ivens, Annika - In: Journal of international money and finance 87 (2018), pp. 62-81
Persistent link: https://ebtypo.dmz1.zbw/10012000835
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Strafbarkeitsrisiken wegen Vorenthalten und Veruntreuen von Arbeitsentgelt, § 266a StGB : Strafbarkeitsvoraussetzungen und Risikoreduzierung
Albrecht, David - In: HR-Compliance : Praxisleitfaden Compliance im Personalwesen, (pp. 119-148). 2020
Persistent link: https://ebtypo.dmz1.zbw/10012211974
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Parity funding of health care contributions in Germany: a DSGE perspective
Enders, Almira; Groll, Dominik; Stähler, Nikolai - In: German economic review : GER 21 (2020) 2, pp. 217-233
Persistent link: https://ebtypo.dmz1.zbw/10012240866
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Explaining the evolution of the Austrian implicit tax rate on labor from 1976 to 2016
Reiss, Lukas; Schuster, Philip - In: Empirica : journal of european economics 47 (2020) 2, pp. 303-341
Persistent link: https://ebtypo.dmz1.zbw/10012224268
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The capacity of governments to raise taxes
Akgun, Oguzhan; Bartolini, David; Cournède, Boris - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011732704
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Earnings test, non-actuarial adjustments and flexible retirement
Börsch-Supan, Axel; Härtl, Klaus; Leite, Duarte - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011809792
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Payroll taxes, firm behavior, and rent sharing : evidence from a young workers' tax cut in Sweden
Saez, Emmanuel; Schoefer, Benjamin; Seim, David - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011787857
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Cost-sharing design matters : a comparison of the rebate and deductible in healthcare
Remmerswaal, Minke; Boone, Jan; Bijlsma, Michiel J.; … - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011764566
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Payroll taxes, firm behavior, and rent sharing : evidence from a young workers' tax cut in Sweden
Saez, Emmanuel; Schoefer, Benjamin; Seim, David - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011770314
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The employer penalty, voluntary compliance, and the size distribution of firms : evidence from a survey of small businesses
Mulligan, Casey B. - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011779891
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Earnings responses to social security contributions
Neumann, Michael - In: Labour economics : official journal of the European … 49 (2017), pp. 55-73
Persistent link: https://ebtypo.dmz1.zbw/10011950907
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