On the Economics of Contribution Evasion

Florian Baumann (), Tim Friehe and Marcus Jansen

FinanzArchiv: Public Finance Analysis, 2009, vol. 65, issue 2, 162-177

Abstract: This paper considers the tax evasion decision when taxes constitute contributions to the financing of social insurance programs, such as un employment insurance. We call this evasion contribution evasion and establish that critical differences exist between contribution evasion and tax evasion, the central difference being that contributions entitle the contributor to future claims. Furthermore, we derive a recomme ndation for the reduction of contribution evasion, referring to the distinction between Bismarckian and Beveridgean social security systems .

Keywords: evasion; social security; unemployment insurance; contributions (search for similar items in EconPapers)
JEL-codes: H26 H55 J65 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (5)

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DOI: 10.1628/001522109X466509

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