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The general equilibrium effects of social security contributions under alternative incidence assumptions

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  • Maria Llop
  • Antonio Manresa

Abstract

This study deals with the economic effects of a firm's social security taxes in the Catalan economy, using an applied general equilibrium model. A novel aspect of the analysis is that it hypothesizes about the incidence of firm's contributions on both employers and employees. The results of a reduction in firm's social security taxation are sensitive to the incidence assumption. In particular, the study shows that the effects on regional unemployment, income distribution and relative prices of factors depend considerably on the incidence hypothesis assumed.

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  • Maria Llop & Antonio Manresa, 2004. "The general equilibrium effects of social security contributions under alternative incidence assumptions," Applied Economics Letters, Taylor & Francis Journals, vol. 11(13), pages 847-850.
    • Handle: RePEc:taf:apeclt:v:11:y:2004:i:13:p:847-850
    DOI: 10.1080/1350485042000258265
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    References listed on IDEAS

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    1. Catherine Dewatripont & Simon Erlich & Victor Ginsburgh & Denise Van Regemorter, 1991. "The effects on unemployment of reducing social security contributions: A general equilibrium analysis for Belgium," ULB Institutional Repository 2013/99279, ULB -- Universite Libre de Bruxelles.
    2. Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521266550, September.
    3. Paul S. Armington, 1969. "A Theory of Demand for Products Distinguished by Place of Production (Une théorie de la demande de produits différenciés d'après leur origine) (Una teoría de la demanda de productos distinguiénd," IMF Staff Papers, Palgrave Macmillan, vol. 16(1), pages 159-178, March.
    4. C. Dewatripont & Simon Erlich & Victor Ginsburgh & Denise Van Regemorter, 1991. "The effects on unemployment of reducing social security contributions: a general equilibrium analysis," ULB Institutional Repository 2013/1893, ULB -- Universite Libre de Bruxelles.
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    Cited by:

    1. Campoy-Muñoz, Pilar & Cardenete Flores, Manuel Alejandro & Delgado, M. Carmen & Hewings, Geoffrey, 2016. "Effects of a reduction in employers' social security contributions: Evidence from Spain," Economics Discussion Papers 2016-32, Kiel Institute for the World Economy (IfW Kiel).
    2. Cardenete Flores, M.A & Llop Llop, M., 2005. "Modelos multisectoriales de equilibrio general aplicado en España: Una revisión/Multisectorial Applied General Equilibrium Models in Spain: a Review," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 23, pages 385-404, Agosto.
    3. Jose Cansino & M. Alejandro Cardenete & Rocio Roman, 2007. "Regional evaluation of a tax on the retail sales of certain fuels through a social accounting matrix," Applied Economics Letters, Taylor & Francis Journals, vol. 14(12), pages 877-880.

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