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...

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Bibliographic details
Volume: 68
Main Author: Goudswaard, Kees
Caminada, Koen
Format: Journal Article
Language: English
Place of publication: 01.10.2015
published in: International social security review (English edition) Vol. 68; no. 4; pp. 25 - 45
Data of publication: October/December 2015
ISSN: 0020-871X
EISSN: 1468-246X
Discipline: Economics
Online Access: Fulltext
Database: CrossRef
Database information Databases - DBIS