TY  - RPRT
        AU  - Bauer, Thomas K.
AU  - Riphahn, Regina T.
        TI  - Employment Effects of Payroll Taxes - An Empirical Test for Germany
        PY  - 1998/Jun/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 11
        UR  - https://www.iza.org/index.php/publications/dp11
        AB  - This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using industry level data for 18 years (1977-1994) we estimate a system of five interdependent, dynamic factor demand equations. Various simulations indicate that the employment effects of payroll taxes are minimal
        KW  - unemployment
KW  - payroll tax
KW  - dynamic labor demand
KW  - social insurance
        ER  -