Research on budgetary effects of changes in insurance premium rates

Исследование бюджетных эффектов от изменения ставок страховых взносов

Belev, Sergey (Белев, Сергей) (), Vekerle, Konstantin (Векерле, Константин) (), Matveev, Evgeniy (Матвеев, Евгений) (), Leonov, Elisey (Леонов, Елисей) (), Ilya Sokolov, Suchkova, Olga (Сучкова, Ольга) () and Khuzina, Alfiya (Хузина, Альфия) ()
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Belev, Sergey (Белев, Сергей): The Russian Presidential Academy of National Economy and Public Administration
Vekerle, Konstantin (Векерле, Константин): The Russian Presidential Academy of National Economy and Public Administration
Matveev, Evgeniy (Матвеев, Евгений): The Russian Presidential Academy of National Economy and Public Administration
Leonov, Elisey (Леонов, Елисей): The Russian Presidential Academy of National Economy and Public Administration
Suchkova, Olga (Сучкова, Ольга): The Russian Presidential Academy of National Economy and Public Administration
Khuzina, Alfiya (Хузина, Альфия): The Russian Presidential Academy of National Economy and Public Administration

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The paper provides an overview of theoretical and empirical studies of the various effects of labor taxation, as well as a review of international social security contribution practices. Three main effects of labor taxation change were identified: intensive margin (the change in working time), extensive margin (whether to participate in job market or not) and the effect of tax evasion. The paper also presents econometric estimation of budget effects. In the presence of high sensitivity to social security premium rates change it is advisable to reduce social security premium rates for low income groups.

Pages: 61 pages
Date: 2020-04
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