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2017-08-09Diskussionpapier DOI: 10.18452/18738
Social Security Contributions and the Business Cycle
dc.contributor.authorAlmosova, Anna
dc.contributor.authorBurda, Michael C.
dc.contributor.authorVoigts, Michael
dc.date.accessioned2018-01-24T13:52:03Z
dc.date.available2018-01-24T13:52:03Z
dc.date.issued2017-08-09
dc.identifier.urihttp://edoc.hu-berlin.de/18452/19451
dc.description.abstractThis 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).eng
dc.language.isoeng
dc.publisherHumboldt-Universität zu Berlin
dc.subjectbusiness cycleeng
dc.subjectpayroll taxeng
dc.subjectsocial security contributionseng
dc.subjectlabor wedgeeng
dc.subject.ddc330 Wirtschaft
dc.titleSocial Security Contributions and the Business Cycle
dc.typeworkingPaper
dc.identifier.urnurn:nbn:de:kobv:11-110-18452/19451-6
dc.identifier.doihttp://dx.doi.org/10.18452/18738
local.edoc.container-titleSonderforschungsbereich 649: Ökonomisches Risiko
local.edoc.pages39
local.edoc.type-nameDiskussionpapier
local.edoc.institutionWirtschaftswissenschaftliche Fakultät
local.edoc.container-typeseries
local.edoc.container-type-nameSchriftenreihe
local.edoc.container-volume2017
local.edoc.container-issue18
local.edoc.container-erstkatid2195055-6

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