English, Article edition: Who bears employer social contributions and labour taxes? A survey of the empirical literature Angel Melguizo Esteso

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Physical Description
  • article
Language
  • English

Edition details

Title
  • Who bears employer social contributions and labour taxes? A survey of the empirical literature
Author
  • Angel Melguizo Esteso
Physical Description
  • article
Notes
  • This paper surveys the empirical literature on the incidence of labour taxation, and Social Security contributions specifically. The goal is to analyse if the fiscal burden is borne by employees, consumers or firms. Despite the consensus in public finance handbooks (where workers are supposed to bear entirely social taxes due to lower wages), the evidence shown is mixed for Spain, the OECD and Latin America, covering the whole range of results. Results are affected by the econometric technique, the period, the country sample, the definition of taxation and the labour market institutions, especially collective bargaining and union coverage.
  • Social Security contributions, labour taxes, economic incidence
  • RePEc:hpe:journl:y:2009:v:188:1:p:125-182
Language
  • English
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