| 来源类型 | Discussion paper
|
| 规范类型 | 论文
|
| 来源ID | DP4071
|
| DP4071 EU Conciliation Committee: Council 56 versus Parliament 6 |
| Mika Widgren; Stefan Napel
|
| 发表日期 | 2003-09-23
|
| 出版年 | 2003
|
| 语种 | 英语
|
| 摘要 | We use a panel of manufacturing plants from Colombia to analyse how the rise in payroll tax rates over the 1980s and 1990s affected the labour market. Our estimates indicate that formal wages fall by between 1.4% and 2.3% as a result of a 10% rise in payroll taxes. This ?less-than-full-shifting? is likely to be the result of weak linkages between benefits and taxes and the presence of downward wage rigidities induced by a binding minimum wage in Colombia. Because the costs of taxation are only partly shifted from employers to employees, employment should also fall. Our results indicate that a 10% increase in payroll taxes lowered formal employment by between 4% and 5%. In addition, we find less shifting and larger disemployment effects for production than non-production workers. These results suggest that policies aimed at boosting the relative demand of low-skill workers by reducing social security taxes on those with low earnings may be effective in a country like Colombia, especially if tax cuts are targeted to indirect benefits. |
| 主题 | Labour Economics
|
| 关键词 | Payroll taxes
Shifting
Wage rigidity
Minimum wages
|
| URL | https://cepr.org/publications/dp4071
|
| 来源智库 | Centre for Economic Policy Research (United Kingdom)
|
| 资源类型 | 智库出版物
|
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/533046
|
推荐引用方式
GB/T 7714 |
Mika Widgren,Stefan Napel. DP4071 EU Conciliation Committee: Council 56 versus Parliament 6. 2003.
|
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
