Employment Effects of Payroll Taxes - An Empirical Test for Germany

Riphahn RT, Bauer TK (2002)

Publication Language: English

Publication Type: Journal article, Original article

Publication year: 2002

Journal

Applied economics Taylor & Francis (Routledge)

Publisher: Taylor & Francis (Routledge)

Book Volume: 34

Pages Range: 865-876

Journal Issue: 7

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 dynamic factor demand equations. Various simulations indicate that the employment effects of payroll taxes are minimal.

Authors with CRIS profile

Regina Therese Riphahn Lehrstuhl für Statistik und empirische Wirtschaftsforschung

How to cite

APA:

Riphahn, R.T., & Bauer, T.K. (2002). Employment Effects of Payroll Taxes - An Empirical Test for Germany. Applied economics, 34(7), 865-876.

MLA:

Riphahn, Regina Therese, and Thomas K. Bauer. "Employment Effects of Payroll Taxes - An Empirical Test for Germany." Applied economics 34.7 (2002): 865-876.

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