Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/springer-journals/the-estimation-of-the-incidence-of-employer-contributions-to-social-SCMPx20jkE
References (19)
-
C. Beach, Frederick Balfour (1983)
Estimated Payroll Tax Incidence and Aggregate Demand for Labour in the United KingdomEconomica, 50
-
J. Gruber, Alan Krueger
Chapter Title: the Incidence of Mandated Employer-provided Insurance: Lessons from Workers' Compensation Insurance -
A B Krueger (1991)
The Incidence of Mandated Employer-Provided Insurance: Lessons from Worker?s Compensation Insurance -
R. J. Gordon (1971)
?Inflation in Recession and Recovery?, Brookings Papers on Economic Activity, No -
T Tachibanaki (2002)
The Role of Firms in Welfare Provisions -
T. Tachibanaki (2004)
The Economics of Social Security in Japan -
B. Holmlund (1983)
Payroll Taxes and Wage Inflation: The Swedish ExperiencesThe Scandinavian Journal of Economics, 85
-
(1970)
Changing Labour Market and Inflation -
D. Hamermesh (1979)
New Estimates of the Incidence of the Payroll TaxSouthern Economic Journal, 45
-
(2000)
Social Security Reform in Japan in the 21st Century -
G. Perry (1970)
?Changing Labour Market and Inflation?, Brookings Papers on Economic Activity, No -
K. Komamura, Atsuhiro Yamada (2004)
Who bears the burden of social insurance? Evidence from Japanese health and long-term care insurance dataJournal of The Japanese and International Economies, 18
-
G. Perry (1970)
Changing Labor Markets and Inflation, 1
-
Colin Campbell, J. Brittain (1973)
The Payroll Tax for Social Security.Journal of Finance, 28
-
R. Gordon (1971)
Inflation in Recession and Recovery, 2
-
W. Vroman (1974)
Employer payroll taxes and money wage behaviourApplied Economics, 6
-
(1991)
The Incidence of Mandated Employer-Provided Insurance: Lessons from Worker’s Compensation Insurance”, in Bradford, D. (ed.), Tax Policy and the Economy -
(2000)
The Economics of Safety Net. Tokyo: Nihon-Keizai-Shinbunsha (in Japanese) -
T Tachibanaki (2000)
The Economics of Safety Net
- Publisher
- Springer Journals
- Copyright
- 2007 Japanese Economic Association
- ISSN
- 1352-4739
- eISSN
- 1468-5876
- DOI
- 10.1111/j.1468-5876.2007.00380.x
- Publisher site
- See Article on Publisher Site
Abstract
Abstract The present paper estimates the incidence of the employer portion of social security contributions in Japan. One of the purposes of the paper is to examine whether the employer portion is shifted entirely or partly in many industrialized countries. The paper concludes, based on our estimation method, that there is very little apparent backwards shifting on to employees and, therefore, employers bear nearly all of their portion of social security contributions. Firms in Japan could use their contributions to social security for other purposes to reduce the financial burden on firms.
Journal
The Japanese Economic Review – Springer Journals
Published: Mar 1, 2008
Keywords: economics, general; microeconomics; macroeconomics/monetary economics//financial economics; econometrics; development economics; economic history