create a website

Earnings responses to social security contributions. (2017). Neumann, Michael.
In: Labour Economics.
RePEc:eee:labeco:v:49:y:2017:i:c:p:55-73.

Full description at Econpapers || Download paper

Cited: 4

Citations received by this document

Cites: 44

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Does a reduction in the pension insurance contribution ratio promote firm productivity? Evidence from a quasinatural experiment in China. (2025). Hao, YU ; Wu, Jinguang ; Liu, Jia.
    In: International Journal of Finance & Economics.
    RePEc:wly:ijfiec:v:30:y:2025:i:1:p:665-688.

    Full description at Econpapers || Download paper

  2. Estimating the impacts of payroll taxes: Evidence from Canadian employer–employee tax data. (2021). Dostie, Benoit ; Gagne, Robert ; Pare, Jonathan ; Deslauriers, Jonathan.
    In: Canadian Journal of Economics/Revue canadienne d'économique.
    RePEc:wly:canjec:v:54:y:2021:i:4:p:1609-1637.

    Full description at Econpapers || Download paper

  3. TAXATION OF EMPLOYEES IN ROMANIA IN 2018. CHANGES AND ITS RESULTS ON THE COUNTRY’S ECONOMY. (2018). Husman, Andrei Ionut.
    In: Oradea Journal of Business and Economics.
    RePEc:ora:jrojbe:v:3:y:2018:i:special:p:46-55.

    Full description at Econpapers || Download paper

  4. Estimating the Impacts of Payroll Taxes: Evidence from Canadian Employer-Employee Tax Data. (2018). Dostie, Benoit ; Gagne, Robert ; Pare, Jonathan ; Deslauriers, Jonathan.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp11598.

    Full description at Econpapers || Download paper

References

References cited by this document

    References contributed by pfo235-28917

  1. Alesina, A., Perotti, R., 1997. The welfare state and competitiveness. Am. Econ. Rev. 87 (5), 921–939. Anderson, P.M., Meyer, B.D., 2000. The effects of the unemployment insurance payroll tax on wages, employment, claims and denials. J. Public Econ. 78 (1–2), 81–106.

  2. Büttner, T., Rässler, S., 2008. Multiple Imputation of Right-Censored Wages in the German IAB Employment Sample Considering Heteroscedasticity. IAB Discussion Paper 200844. Institute for Employment Research (IAB), Nuremberg.
    Paper not yet in RePEc: Add citation now
  3. Baicker, K., Chandra, A., 2006. The labor market effects of rising health insurance premiums. J. Labor Econ. 24 (3), 609–634.

  4. Bell, B., Jones, J., Thomas, J., 2002. Estimating the impact of changes in employers’ National Insurance Contribution on wages, prices and employment. Bank of England Quarterly Bulletin.
    Paper not yet in RePEc: Add citation now
  5. Bennmarker, H., Mellander, E., Öckert, B., 2009. Do regional payroll tax reductions boost employment? Labour Econ. 16 (5), 480–489. doi:10.1016/j.labeco.2009.04.003.

  6. Blundell, R., Duncan, A., Meghir, C., 1998. Estimating labor supply responses using tax reforms. Econometrica 66 (4), 827–862.

  7. Blundell, R., Macurdy, T., 1999. Labor supply: a review of alternative approaches. In: Handbook of Labor Economics, vol. 3, pp. 1559–1695. 27.

  8. Burtless, G., Hausman, J.A., 1978. The effect of taxation on labor supply: evaluating the gary negative income tax experiments. J. Polit. Econ. 86 (6), 1103–1130.

  9. Chetty, R., Friedman, J.N., Olsen, T., Pistaferri, L., 2011. Adjustment costs, firm responses, and micro vs. macro labor supply elasticities: evidence from danish tax records. Quart. J. Econ. 126 (2), 749–804.

  10. Daveri, F., Tabellini, G., 2000. Unemployment, growth and taxation in industrial countries. Econ. Policy 15 (30), 47–104.

  11. Donald, S.G., Lang, K., 2007. Inference with difference-in-differences and other panel data. Rev. Econ. Stat. 89 (2), 221–233.

  12. Dorner, M., König, M., Seth, S., 2011. Stichprobe der Integrierten Arbeitsmarktbiografien. Regionalfile 1975–2008 (SIAB-R 7508). Documentation on Labour Market Data. Institute for Employment Research (IAB), Nuremberg.
    Paper not yet in RePEc: Add citation now
  13. Fitzenberger, B., Osikominu, A., Völter, R., 2006. Imputation rules to improve the education variable in the IAB employment subsample. Schmollers Jahrbuch 126 (3), 405–436.
    Paper not yet in RePEc: Add citation now
  14. Fullerton, D., Metcalf, G.E., 2002. Tax incidence. In: Handbook of Public Economics, vol. 4, pp. 1787–1872. Elsevier.
    Paper not yet in RePEc: Add citation now
  15. Gelber, A.M., Jones, D., Sacks, D.W., 2013. Earnings Adjustment Frictions: Evidence from the Social Security Earnings Test. NBER Working Papers 19491. National Bureau of Economic Research, Inc.

  16. Grabka, M., 2004. Alternative Finanzierungsmodelle einer sozialen Krankenversicherung in Deutschland - Methodische Grundlagen und exemplarische Durchführung einer Mikrosimulationsstudie.. Dissertation. Technical University Berlin.
    Paper not yet in RePEc: Add citation now
  17. Gruber, J., 1994. The incidence of mandated maternity benefits. Am. Econ. Rev. 84 (3), 622–641.

  18. Gruber, J., 1997. The incidence of payroll taxation: evidence from chile. J. Labor Econ. 15 (3), 72–101.

  19. Gruber, J., Saez, E., 2002. The elasticity of taxable income: evidence and implications. J. Public Econ. 84 (1), 1–32.

  20. Hamermesh, D., 1987. The demand for labor in the long run. In: Ashenfelter, O., Layard, R. (Eds.), Handbook of Labor Economics, vol. 1. Elsevier, pp. 429–471. 08.

  21. Hamermesh, D.S., 1993. Labor Demand. Princeton University Press, Princeton.
    Paper not yet in RePEc: Add citation now
  22. Junge, H., 2017. From Gross to Net Wages in German Administrative Data Sets. Data Documentation, 89. DIW Berlin.

  23. Keane, M.P., 2011. Labor supply and taxes: a survey. J. Econ. Lit. 49 (4), 961–1075.

  24. Kerschbamer, R., Kirchsteiger, G., 2000. Theoretically robust but empirically invalid? An experimental investigation into tax equivalence. Econ. Theory 16 (3), 719–734.

  25. Kleven, H.J., Waseem, M., 2013. Using notches to uncover optimization frictions and structural elasticities: theory and evidence from pakistan. Quart. J. Econ. 128 (2), 669–723.

  26. Korkeamäki, O., Uusitalo, R., 2009. Employment and wage effects of a payroll-tax cut-evidence from a regional experiment. Int. Tax Public Finance 16 (6), 753–772.

  27. Lang, K., 2003. The Effect of the Payroll Tax on Earnings: A Test of Competing Models of Wage Determination. NBER Working Papers 9537. National Bureau of Economic Research, Inc.

  28. Liang, X., Kubik, J., Engelhardt, G., 2004. The Incidence of the Social Security Payroll Tax: Evidence from the 1977 Amendments to the Social Security Act. Technical Report.
    Paper not yet in RePEc: Add citation now
  29. Liebman, J., Saez, E., 2006. Earnings Responses to Increases in Payroll Taxes. Technical Report.
    Paper not yet in RePEc: Add citation now
  30. Müller, K.-U., Neumann, M., 2016. The Economic Incidence of Social Security Contributions - A Discontinuity Approach with linked Employer-Employee Data. Technical Report. DIW Berlin.

  31. Melguizo, A., Gonzalez-Paramo, J., 2013. Who bears labour taxes and social contributions? A meta-analysis approach. SERIEs 4 (3), 247–271.

  32. OECD, 1990. OECD Employment Output: Employer Versus Employee Taxation: The Impact On Employment. Technical Report. OECD.
    Paper not yet in RePEc: Add citation now
  33. OECD, 1994. The OECD Jobs Study: Evidence and Explanations - Part II: The Adjustment Potential of the Labour Market. OECD.
    Paper not yet in RePEc: Add citation now
  34. OECD, 2015. OECD Revenue Statistics. Https://stats.oecd.org/Index.aspx?DataSetCode=REV; accessed 2015.
    Paper not yet in RePEc: Add citation now
  35. Ooghe, E., Schokkaert, E., Flechet, J., 2003. The incidence of social security contributions: an empirical analysis. Empirica 30 (2), 81–106.

  36. Prescott, E.C., 2004. Why do americans work so much more than europeans? Quart. Rev. (July) 2–13.

  37. Saez, E., 2003. The effect of marginal tax rates on income: a panel study of ‘bracket creep’. J. Public Econ. 87, 1231–1258. doi:10.1016/S0047-2727(01)00178-5.

  38. Saez, E., 2010. Do taxpayers bunch at kink points? Am. Econ. J. 2 (3), 180–212.

  39. Saez, E., Matsaganis, M., Tsakloglou, P., 2012. Earnings determination and taxes: evidence from a cohort-based payroll tax reform in greece. Quart. J. Econ. 127 (1), 493–533.

  40. Skedinger, P., 2014. Effects of payroll tax cuts for young workers. Nordic Econ. Policy Rev. 1, 125–169.

  41. vom Berge, P., Burghardt, A., Trenkle, S., 2013. Stichprobe der Integrierten Arbeitsmarktbiografien. Regionalfile 1975–2010 (SIAB-R 7510). Documentation on Labour Market Data. Institute for Employment Research (IAB), Nuremberg.

  42. Wagner, G.G., Frick, J.R., Schupp, J., 2007. The german socio-economic panel study (soep) - scope, evolution and enhancements. Schmollers Jahrbuch 127 (1), 139–169.

  43. Weber, M., Schram, A., 2013. The Non-Equivalence of Labor Market Taxes: A Real-Effort Experiment. Tinbergen Institute Discussion Papers 13-030/I. Tinbergen Institute.

  44. Wichert, L., Wilke, R.A., 2012. Which factors safeguard employment?: an analysis with misclassified german register data. J. R. Stat. Society 175 (1), 135–151.

Cocites

Documents in RePEc which have cited the same bibliography

  1. Regional payroll tax cuts and individual wages: Heterogeneous effects across education groups. (2015). Stokke, Hildegunn.
    In: Working Paper Series.
    RePEc:nst:samfok:16815.

    Full description at Econpapers || Download paper

  2. Are Unemployment Benefits harmful to the stability of working careers? The case of Spain. (2015). Rebollo-Sanz, Yolanda F. ; García Pérez, J. Ignacio ; Garcia-Perez, Ignacio J..
    In: Studies on the Spanish Economy.
    RePEc:fda:fdaeee:eee2015-04.

    Full description at Econpapers || Download paper

  3. Optimal Formulations for Nonlinear Autoregressive Processes. (2014). Lucas, Andre ; Koopman, Siem Jan ; Blasques, Francisco ; André Lucas, .
    In: Tinbergen Institute Discussion Papers.
    RePEc:tin:wpaper:20140103.

    Full description at Econpapers || Download paper

  4. Tax cuts or social investment? Evaluating the opportunity cost of the French employment strategy. (2014). ZEMMOUR, Michaël ; Carbonnier, Clément ; Palier, Bruno.
    In: Sciences Po publications.
    RePEc:spo:wpmain:info:hdl:2441/18k79jk7138279qstaf2rdulvu.

    Full description at Econpapers || Download paper

  5. Firms Sickness Costs and Workers Sickness Absences. (2014). Leoni, Thomas ; Böheim, René ; Boheim, Rene.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:20305.

    Full description at Econpapers || Download paper

  6. Do payroll tax cuts raise youth employment?. (2014). Kaunitz, Niklas ; Egebark, Johan.
    In: Research Papers in Economics.
    RePEc:hhs:sunrpe:2014_0001.

    Full description at Econpapers || Download paper

  7. Payroll Taxation and the structure of qualifications and wages in a segmented frictional labor market with intrafirm bargaining. (2014). Carbonnier, Clément.
    In: THEMA Working Papers.
    RePEc:ema:worpap:2014-20.

    Full description at Econpapers || Download paper

  8. DO LOCATION-BASED TAX INCENTIVES IMPROVE QUALITY OF LIFE AND QUALITY OF BUSINESS ENVIRONMENT?. (2014). Rohlin, Shawn ; Reynolds, Curtis.
    In: Journal of Regional Science.
    RePEc:bla:jregsc:v:54:y:2014:i:1:p:1-32.

    Full description at Econpapers || Download paper

  9. Unemployment Insurance, Wage Dynamics and Inequality over the Life Cycle. (2013). Cappellari, Lorenzo ; Bingley, Paul ; Westergrd-Nielsen, Niels C..
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp7128.

    Full description at Econpapers || Download paper

  10. Unemployment insurance and job turnover in Spain. (2012). Rebollo-Sanz, Yolanda F..
    In: Labour Economics.
    RePEc:eee:labeco:v:19:y:2012:i:3:p:403-426.

    Full description at Econpapers || Download paper

  11. Unemployment Insurance and Job Turnover in Spain. (2011). Rebollo-Sanz, Yolanda F..
    In: Working Papers.
    RePEc:pab:wpaper:10.08.

    Full description at Econpapers || Download paper

  12. Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece. (2010). Tsakloglou, Panos ; Saez, Emmanuel ; Matsaganis, Manos.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp4752.

    Full description at Econpapers || Download paper

  13. The rate of return to the HighScope Perry Preschool Program. (2010). Savelyev, Peter ; Pinto, Rodrigo ; Heckman, James ; Moon, Seong Hyeok ; Yavitz, Adam .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:94:y:2010:i:1-2:p:114-128.

    Full description at Econpapers || Download paper

  14. The Rate of Return to the High/Scope Perry Preschool Program. (2009). Savelyev, Peter ; Pinto, Rodrigo ; Heckman, James ; Yavitz, Adam ; Moon, Seong Hyeok.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:15471.

    Full description at Econpapers || Download paper

  15. Is the EITC Equivalent to an NIT? Conditional Cash Transfers and Tax Incidence. (2009). Rothstein, Jesse.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14966.

    Full description at Econpapers || Download paper

  16. Adjusting Imperfect Data: Overview and Case Studies. (2009). Vilhuber, Lars.
    In: NBER Chapters.
    RePEc:nbr:nberch:2366.

    Full description at Econpapers || Download paper

  17. The Rate of Return to the High/Scope Perry Preschool Program. (2009). Savelyev, Peter ; Pinto, Rodrigo ; Heckman, James ; Moon, Seong Hyeok ; Yavitz, Adam .
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp4533.

    Full description at Econpapers || Download paper

  18. The effect of employer incentives in social insurance on individual wages. (2009). Vikström, Johan ; Vikstrom, Johan.
    In: Working Paper Series.
    RePEc:hhs:ifauwp:2009_013.

    Full description at Econpapers || Download paper

  19. Do regional payroll tax reductions boost employment?. (2009). Öckert, Björn ; Bennmarker, Helge ; Mellander, Erik .
    In: Labour Economics.
    RePEc:eee:labeco:v:16:y:2009:i:5:p:480-489.

    Full description at Econpapers || Download paper

  20. Employment protection reform in search economies. (2009). MALHERBET, Franck ; L'Haridon, Olivier.
    In: European Economic Review.
    RePEc:eee:eecrev:v:53:y:2009:i:3:p:255-273.

    Full description at Econpapers || Download paper

  21. Optimum income taxation and layoff taxes. (2008). Zylberberg, Andre ; Cahuc, Pierre.
    In: Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers).
    RePEc:hal:cesptp:halshs-00255794.

    Full description at Econpapers || Download paper

  22. Optimum income taxation and layoff taxes. (2008). Zylberberg, Andre ; Cahuc, Pierre.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:92:y:2008:i:10-11:p:2003-2019.

    Full description at Econpapers || Download paper

  23. Who bears the burden of employer compliance with social security contributions? Evidence from Chinese firm level data. (2008). Smyth, Russell ; Nielsen, Ingrid.
    In: China Economic Review.
    RePEc:eee:chieco:v:19:y:2008:i:2:p:230-244.

    Full description at Econpapers || Download paper

  24. Employment protection reform in search economies. (2008). L'Haridon, Olivier ; Malherbe, Franck .
    In: HEC Research Papers Series.
    RePEc:ebg:heccah:0910.

    Full description at Econpapers || Download paper

  25. The Labor Market Effects of National Health Insurance : Evidence From Taiwan. (2007). Kan, Kamhon ; Lin, Yen-Ling.
    In: IEAS Working Paper : academic research.
    RePEc:sin:wpaper:07-a001.

    Full description at Econpapers || Download paper

  26. Quasi-Experimental Evidence on the Effects of Unemployment Insurance from New York State. (2007). Mok, Wallace K C ; Meyer, Bruce.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12865.

    Full description at Econpapers || Download paper

  27. An experimental investigation of wage taxation and unemployment in closed and open economies. (2007). van Winden, Frans ; Riedl, Arno.
    In: European Economic Review.
    RePEc:eee:eecrev:v:51:y:2007:i:4:p:871-900.

    Full description at Econpapers || Download paper

  28. When do firing taxes matter?. (2007). Fella, Giulio.
    In: Economics Letters.
    RePEc:eee:ecolet:v:97:y:2007:i:1:p:24-31.

    Full description at Econpapers || Download paper

  29. Employment Protection Reform in Search Economies. (2006). MALHERBET, Franck ; L'Haridon, Olivier.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp2304.

    Full description at Econpapers || Download paper

  30. Improving Incentives in Unemployment Insurance: A Review of Recent Research. (2006). HOLMLUND, BERTIL ; Fredriksson, Peter.
    In: Journal of Economic Surveys.
    RePEc:bla:jecsur:v:20:y:2006:i:3:p:357-386.

    Full description at Econpapers || Download paper

  31. Estimating the Impact of Experience Rating on the Inflow into Disability Insurance in the Netherlands. (2005). Koning, Pierre.
    In: Working Papers.
    RePEc:use:tkiwps:0507.

    Full description at Econpapers || Download paper

  32. Inference with Difference in Differences with a Small Number of Policy Changes. (2005). conley, timothy ; Taber, Christopher.
    In: NBER Technical Working Papers.
    RePEc:nbr:nberte:0312.

    Full description at Econpapers || Download paper

  33. The Perverse Effects of Partial Employment Protection Reform: Experience Rating and French Older Workers. (2005). Crépon, Bruno ; Behaghel, Luc ; Crepon, Bruno ; Sedillot, Beatrice .
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp1679.

    Full description at Econpapers || Download paper

  34. Optimum Income Taxation and Layoff Taxes. (2005). Zylberberg, Andre ; Cahuc, Pierre.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp1678.

    Full description at Econpapers || Download paper

  35. Workers compensation and state employment growth. (2005). Edmiston, Kelly.
    In: Community Affairs Research Working Paper.
    RePEc:fip:fedkcw:2005-04.

    Full description at Econpapers || Download paper

  36. Not so voluntary retirement decisions? Evidence from a pension reform. (2005). Uusitalo, Roope ; Hakola, Tuulia .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:89:y:2005:i:11-12:p:2121-2136.

    Full description at Econpapers || Download paper

  37. Optimum Income Taxation and Layoff Taxes. (2005). Zylberberg, Andre ; Cahuc, Pierre.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5170.

    Full description at Econpapers || Download paper

  38. Experience Rating of Unemployment Insurance in the US: A Model for Europe?. (2005). , Juliafath ; Fuest, Clemens.
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:3:y:2005:i:2:p:45-50.

    Full description at Econpapers || Download paper

  39. Who Bears the Burden of Social Insurance?. (2004). YAMADA, ATSUHIRO ; Komamura, Kohei.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10339.

    Full description at Econpapers || Download paper

  40. Unemployment compensation finance and labor market rigidity. (2004). MALHERBET, Franck ; Cahuc, Pierre.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:88:y:2004:i:3-4:p:481-501.

    Full description at Econpapers || Download paper

  41. Who bears the burden of social insurance? Evidence from Japanese health and long-term care insurance data. (2004). YAMADA, ATSUHIRO ; Komamura, Kohei.
    In: Journal of the Japanese and International Economies.
    RePEc:eee:jjieco:v:18:y:2004:i:4:p:565-581.

    Full description at Econpapers || Download paper

  42. Estimating the impact of experience rating on the inflow into disability insurance in the Netherlands. (2004). Koning, Pierre.
    In: CPB Discussion Paper.
    RePEc:cpb:discus:37.

    Full description at Econpapers || Download paper

  43. Adjusting imperfect data: overview and case studies. (2004). Vilhuber, Lars.
    In: Longitudinal Employer-Household Dynamics Technical Papers.
    RePEc:cen:tpaper:2004-05.

    Full description at Econpapers || Download paper

  44. Improving Incentives in Unemployment Insurance: A Review of Recent Research. (2003). HOLMLUND, BERTIL ; Fredriksson, Peter.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2003_010.

    Full description at Econpapers || Download paper

  45. Improving incentives in unemployment insurance: A review of recent research. (2003). HOLMLUND, BERTIL ; Fredriksson, Peter.
    In: Working Paper Series.
    RePEc:hhs:ifauwp:2003_005.

    Full description at Econpapers || Download paper

  46. Improving Incentives in Unemployment Insurance: A Review of Recent Research. (2003). HOLMLUND, BERTIL ; Fredriksson, Peter.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_922.

    Full description at Econpapers || Download paper

  47. From Severance Pay to Self-Insurance: Effects of Severance Payments Savings Accounts in Colombia. (2002). Kugler, Adriana.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp434.

    Full description at Econpapers || Download paper

  48. From Severance Pay to Self-Insurance: Effects of Severance Payments Savings Accounts in Colombia. (2002). Kugler, Adriana.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:3197.

    Full description at Econpapers || Download paper

  49. From severance pay to self-insurance: Effects of severance payments savings accounts in Colombia. (2001). Kugler, Adriana.
    In: Economics Working Papers.
    RePEc:upf:upfgen:592.

    Full description at Econpapers || Download paper

  50. Instrumental Variables and the Search for Identification: From Supply and Demand to Natural Experiments. (2001). Angrist, Joshua.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8456.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-04 05:00:21 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.