Salience of social security contributions and employment
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http://hdl.handle.net/10045/44554
Título: | Salience of social security contributions and employment |
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Autor/es: | Iturbe-Ormaetxe, Iñigo |
Grupo/s de investigación o GITE: | Economía Laboral y Econometría (ELYE) |
Centro, Departamento o Servicio: | Universidad de Alicante. Departamento de Fundamentos del Análisis Económico |
Palabras clave: | Payroll tax | Social security | Tax incidence | Tax salience |
Área/s de conocimiento: | Fundamentos del Análisis Económico |
Fecha de publicación: | may-2014 |
Editor: | Springer Science+Business Media New York |
Cita bibliográfica: | International Tax and Public Finance. 2014, May. doi:10.1007/s10797-014-9322-3 |
Resumen: | Social security contributions in most countries are split between employers and employees. According to standard incidence analysis, social security contributions affect employment negatively, but it is irrelevant how they are divided between employers and employees. This paper considers the possibility that (i) workers perceive a linkage between current contributions and future benefits, and (ii) they value employer’s contributions less than own contributions, as the former are less “salient.” Under these assumptions, I find that employers’ contributions have a stronger (negative) effect on employment than employees’ contributions. Furthermore, a change in how contributions are divided, which reduces the share of employers, is beneficial for employment. Finally, making employers’ contributions more visible to workers also has a positive effect on employment. |
Patrocinador/es: | Financial support from Instituto Valenciano de Investigaciones Económicas, Generalitat Valenciana (Prometeo/2013/037) and Ministerio de Economía y Competitividad (ECO2012-34928) are gratefully acknowledged. |
URI: | http://hdl.handle.net/10045/44554 |
ISSN: | 0927-5940 (Print) | 1573-6970 (Online) |
DOI: | 10.1007/s10797-014-9322-3 |
Idioma: | eng |
Tipo: | info:eu-repo/semantics/article |
Derechos: | The final publication is available at Springer via http://dx.doi.org/10.1007/s10797-014-9322-3 |
Revisión científica: | si |
Versión del editor: | http://dx.doi.org/10.1007/s10797-014-9322-3 |
Aparece en las colecciones: | INV - ELYE - Artículos de Revistas |
Archivos en este ítem:
Archivo | Descripción | Tamaño | Formato | |
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2014_Iturbe_IntTaxPublicFinance_final.pdf | Versión final (acceso restringido) | 468,36 kB | Adobe PDF | Abrir Solicitar una copia |
2014_Iturbe_IntTaxPublicFinance.pdf | Preprint (acceso abierto) | 330,51 kB | Adobe PDF | Abrir Vista previa |
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