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, Leuven B-3000

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 wage costs with sectoral panel data from Eurostat. More than half of the burden of these contributions is borne by the employees. Shifting of the burden towards the employees is more pronounced if the reciprocity between contributions and benefits is stronger. These findings are in line with the predictions derived from an efficient bargaining model.

引用

页码：81 / 106

页数：25

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