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¿Quién soporta las cotizaciones sociales empresariales y la fiscalidad laboral? Una panorámica de la literatura empírica

Angel Melguizo

Hacienda Pública Española / Review of Public Economics, 2009, vol. 188, issue 1, 125-182

Abstract: This paper surveys the empirical literature on the incidence of labour taxation, and Social Security contributions specifically. The goal is to analyse if the fiscal burden is borne by employees, consumers or firms. Despite the consensus in public finance handbooks (where workers are supposed to bear entirely social taxes due to lower wages), the evidence shown is mixed for Spain, the OECD and Latin America, covering the whole range of results. Results are affected by the econometric technique, the period, the country sample, the definition of taxation and the labour market institutions, especially collective bargaining and union coverage.

Keywords: Social Security contributions; labour taxes; economic incidence (search for similar items in EconPapers)
JEL-codes: E24 H22 H55 (search for similar items in EconPapers)
Date: 2009
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Handle: RePEc:hpe:journl:y:2009:v:188:1:p:125-182