| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP12096 |
| DP12096 Social Security Contributions and the Business Cycle | |
| Michael Burda | |
| 发表日期 | 2017-06-15 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | This paper examines magnitudes and business cycle dynamics of social security contributions (SSC). In most OECD countries studied, we document a negative covariation of payroll tax burdens with GDP and GDP growth at business cycle and lower frequencies. We assess the overall magnitude of the distortion following Barro and Redlick (2011). For most countries, average marginal SSC tax rates exceed average rates, but the latter tracks the former tightly. Changes in average payroll tax burdens are mostly accounted for by changes in tax schedules rather than shifts in the earnings distribution over time. For many countries, SSC rates behave like estimated values of the “labor wedge” (Chari et al. 2007, Brinca et al., 2016). |
| 主题 | Monetary Economics and Fluctuations ; Public Economics |
| 关键词 | Business cycle Payroll tax Social security contributions Labor wedge |
| URL | https://cepr.org/publications/dp12096 |
| 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/540908 |
| 推荐引用方式 GB/T 7714 | Michael Burda. DP12096 Social Security Contributions and the Business Cycle. 2017. |
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