Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/169208 
Erscheinungsjahr: 
2017
Schriftenreihe/Nr.: 
SFB 649 Discussion Paper No. 2017-018
Verlag: 
Humboldt University of Berlin, Collaborative Research Center 649 - Economic Risk, Berlin
Zusammenfassung: 
This paper examines magnitudes and business cycle dynamics of social security contributions (SSC). In most OECD countries studied, we document a negative covariation of payroll tax burdens with GDP and GDP growth at business cycle and lower frequencies. We assess the overall magnitude of the distortion following Barro and Redlick (2011). For most countries, average marginal SSC tax rates exceed average rates, but the latter tracks the former tightly. Changes in average payroll tax burdens are mostly accounted for by changes in tax schedules rather than shifts in the earnings distribution over time. For many countries, SSC rates behave like estimated values of the 'labor wedge' (Chari et al. 2007, Brinca et al., 2016).
Schlagwörter: 
business cycle
payroll tax
social security contributions
labor wedge
JEL: 
E24
E32
J32
H55
Dokumentart: 
Working Paper

Datei(en):
Datei
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