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Employer Payroll Tax Incidence: Empirical Tests with Cross-Country Data

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  • Vroman, Wayne

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  • Vroman, Wayne, 1974. "Employer Payroll Tax Incidence: Empirical Tests with Cross-Country Data," Public Finance = Finances publiques, , vol. 29(2), pages 184-200.
    • Handle: RePEc:pfi:pubfin:v:29:y:1974:i:2:p:184-200
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    Cited by:

    1. Adriana Kugler & Maurice Kugler, 2003. "The labor market effects of payroll taxes in a middle-income country: Evidence from Colombia," Economics Working Papers 721, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Dana Goldman & Neeraj Sood & Arleen Leibowitz, 2005. "Wage and Benefit Changes in Response to Rising Health Insurance Costs," NBER Working Papers 11063, National Bureau of Economic Research, Inc.
    3. Matthieu Bunel & Fabrice Gilles & Yannick L’Horty, 2009. "Les effets des allègements de cotisations sociales sur l’emploi et les salaires : une évaluation de la réforme Fillon de 2003," Documents de recherche 09-12, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    4. Matthieu Bunel & Fabrice Gilles & Yannick L'Horty, 2009. "The effect of social security payroll tax reductions on employment and wages: an evaluation of the 2003 French reform," Working Papers hal-01292089, HAL.
    5. Kugler, Adriana & Kugler, Maurice, 2003. "The labor market effects of payroll taxes in a middle-income country: evidence from Colombia," Discussion Paper Series In Economics And Econometrics 0306, Economics Division, School of Social Sciences, University of Southampton.
    6. Mathieu Bunel & Yannick L'Horty, 2012. "The Effects of Reduced Social Security Contributions on Employment: An Evaluation of the 2003 French Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 33(3), pages 371-398, September.
    7. Ziderman, Adrian, 1989. "Payroll taxes for financing training in developing countries," Policy Research Working Paper Series 141, The World Bank.
    8. Eduardo Lora & Johanna Fajardo-González, 2016. "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 75-117, January.
    9. Kevin J. Murphy, 2003. "A General Equilibrium Model of the Payroll Tax Incidence of State Unemployment Insurance Systems," Public Finance Review, , vol. 31(1), pages 44-65, January.

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