Who bears labour taxes and social contributions? A meta-analysis approach

Melguizo, A. (Ángel); González-Páramo, J.M. (José Manuel)

Authors:

Melguizo, A. (Ángel)

González-Páramo, J.M. (José Manuel)

Keywords:

Labour taxes
Incidence
Meta-analysis

Issue Date:

21-Nov-2012

Publisher:

Springer

Publisher Version:

https://link.springer.com/article/10.1007/s13209-012-0091-x

ISSN:

1869-4195

Editorial note:

This article is distributed under the terms of the Creative Commons Attribution License which permits any use, distribution, and reproduction in any medium, provided the original author(s) and the source are credited.

Citation:

Melguizo, A. (Ángel); González-Páramo, J.M. (José Manuel). "Who bears labour taxes and social contributions? A meta-analysis approach". SERIEs. Journal of the Spanish Economic Association. (4), 2012-11-21, 247 - 271

Abstract

In this paper we apply the meta-regression technique to survey the empirical literature on the economic incidence of labour taxes and social security contributions. In particular, we focus on the effects of taxation on wages to test the conventional view that employees bear the burden due to lower net wages. Based on 52 empirical papers, we find that economic institutions, the tax wedge definition, and the temporal focus significantly affect the results. In the long run, workers bear between two thirds of the tax burden in Continental and Anglo-Saxon economies, and nearly 90 % in the Nordic economies. However, despite the numerous set of controlling variables, a significant part of the variability of the empirical literature remains unexplained.

URI:

https://hdl.handle.net/10171/69398

DOI:

10.1007/s13209-012-0091-x

Appears in Collections:

DA - IESE - Artículos de revista

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