Social security contributions: Economic and public finance considerations
Social security contributions make up around a fourth of total tax revenue in OECD countries. However, there are concerns on the economic effects of high levies on labour. Recent studies suggest that at least a third of taxes on labour are shifted onto employers, leading to higher wage costs. We fin...
|Place of publication:||
|published in:||International social security review (English edition) Vol. 68; no. 4; pp. 25 - 45|
|Data of publication:||October/December 2015|
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