The Incidence of Social Security Contributions: An Empirical Analysis

被引：12
|
作者：
Erwin Ooghe
Erik Schokkaert
Jef Flechet
机构：
[1] Centre for Economic Studies,
来源：
Empirica | 2003年 / 30卷 / 2期
关键词：
Reciprocity; social security; tax incidence;
D O I：
10.1023/A:1024121432047
中图分类号：
学科分类号：
摘要：
We estimate the effect of social security contributions on wagecosts with sectoral panel data from Eurostat. More than half of the burden of thesecontributions is borne by the employees. Shifting of the burden towards theemployees is more pronounced if the reciprocity between contributions and benefits is stronger. These findings are in line with the predictions derived from anefficient bargaining model.
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页码：81 / 106
页数：25
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