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Research on budgetary effects of changes in insurance premium rates
[Исследование Бюджетных Эффектов От Изменения Ставок Страховых Взносов]

Author

Listed:
  • Belev, Sergey (Белев, Сергей)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Vekerle, Konstantin (Векерле, Константин)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Matveev, Evgeniy (Матвеев, Евгений)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Leonov, Elisey (Леонов, Елисей)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Sokolov, Ilya (Соколов, Илья)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Suchkova, Olga (Сучкова, Ольга)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Khuzina, Alfiya (Хузина, Альфия)

    (The Russian Presidential Academy of National Economy and Public Administration)

Abstract

The paper provides an overview of theoretical and empirical studies of the various effects of labor taxation, as well as a review of international social security contribution practices. Three main effects of labor taxation change were identified: intensive margin (the change in working time), extensive margin (whether to participate in job market or not) and the effect of tax evasion. The paper also presents econometric estimation of budget effects. In the presence of high sensitivity to social security premium rates change it is advisable to reduce social security premium rates for low income groups.

Suggested Citation

  • Belev, Sergey (Белев, Сергей) & Vekerle, Konstantin (Векерле, Константин) & Matveev, Evgeniy (Матвеев, Евгений) & Leonov, Elisey (Леонов, Елисей) & Sokolov, Ilya (Соколов, Илья) & Suchkova, Olga (Сучк, 2020. "Research on budgetary effects of changes in insurance premium rates [Исследование Бюджетных Эффектов От Изменения Ставок Страховых Взносов]," Working Papers 042038, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:042038
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