Resource title

Employment Effects of Payroll Taxes - An Empirical Test for Germany

Resource image

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Resource description

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.

Resource author

Regina T. Riphahn, Thomas K. Bauer

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/20856

Resource license

Adapt according to the presented license agreement and reference the original author.