Working paper/research report
Authors list: Buscher, Herbert S.; Buslei, Hermann; Göggelmann, Klaus; Koschel, Henrike; Ramb, Fred; Schmidt, Tobias F.N.; Steiner, Viktor; Winker, Peter
Publication year: 1998
URL: https://nbn-resolving.org/urn:nbn:de:bsz:180-madoc-6557
Title of series: ZEW Discussion Papers
Number in series: 98-40
In the paper we simulate a revenue-neutral cut in the social security contribution rate using five different types of macro- / microeconomic models, namely two models based on time-series data where the labour market is modelled basically demand oriented, two models of the class of computable equilibrium models which are supply oriented and finally a firm specific model for international tax burden comparisons. Our primary interest is in the employment effects the models predict due to the cut in the contribution rate. It turns out that qualitatively all models considered predict an increase in employment three years after the cut. But the employment effects differ considerably in magnitude, which follows immediately from the different behavioral assumptions underlying the different models.
Abstract:
Citation Styles
Harvard Citation style: Buscher, H., Buslei, H., Göggelmann, K., Koschel, H., Ramb, F., Schmidt, T., et al. (1998) Empirical Macromodels Under Test : A Comparative Simulation Study of the Employment Effects of a Revenue Neutral Cut in Social Security Contributions. (ZEW Discussion Papers, 98-40). Mannheim: ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung. https://nbn-resolving.org/urn:nbn:de:bsz:180-madoc-6557
APA Citation style: Buscher, H., Buslei, H., Göggelmann, K., Koschel, H., Ramb, F., Schmidt, T., Steiner, V., & Winker, P. (1998). Empirical Macromodels Under Test : A Comparative Simulation Study of the Employment Effects of a Revenue Neutral Cut in Social Security Contributions. (ZEW Discussion Papers, 98-40). ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung. https://nbn-resolving.org/urn:nbn:de:bsz:180-madoc-6557
