Employment Effects of Payroll Taxes - An Empirical Test for Germany

Thomas Bauer and Regina Riphahn

No 11, IZA Discussion Papers from IZA Network @ LISER

Abstract: This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using industry level data for 18 years (1977-1994) we estimate a system of five interdependent, dynamic factor demand equations. Various simulations indicate that the employment effects of payroll taxes are minimal

Keywords: unemployment; payroll tax; dynamic labor demand; social insurance (search for similar items in EconPapers)
JEL-codes: H32 J23 J32 (search for similar items in EconPapers)
Pages: 30 pages
Date: 1998-06
New Economics Papers: this item is included in nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Published - published in: Applied Economics, 2002, 34 (7), 865-876

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