Payroll Tax Incidence, The Direct Tax Burden and The Rate of Return on State Pension Contributions in Ireland
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Robert J. Gordon, 1971. "Inflation in Recession and Recovery," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 2(1), pages 105-166.
- D.A.L. Auld, 1977. "Taxation and Inflation: A Survey of Recent Theory and Empirical Evidence," Public Finance Review, , vol. 5(4), pages 403-418, October.
- Holmlund, Bertil, 1983. "Payroll Taxes and Wage Inflation: The Swedish Experiences," Working Paper Series 68, Research Institute of Industrial Economics.
- Bradley, John & Fanning, Connell, 1984. "Aggregate Supply, Aggregate Demand and Income Distribution in Ireland: A Macrosectoral Analysis," Research Series, Economic and Social Research Institute (ESRI), number GRS115.
- Hughes, Gerard, 1982. "Social Insurance and Absence from Work in Ireland," Research Series, Economic and Social Research Institute (ESRI), number GRS108.
- Kennedy, Finola, 1975. "Public Social Expenditure in Ireland," Research Series, Economic and Social Research Institute (ESRI), number BS11.
- Browning, Edgar K, 1975. "Why the Social Insurance Budget Is Too Large in a Democracy," Economic Inquiry, Western Economic Association International, vol. 13(3), pages 373-388, September.
- Geary, Patrick T. & McCarthy, Colm, 1976. "Wage and price determination in a labour-exporting economy : The case of Ireland," European Economic Review, Elsevier, vol. 8(3), pages 219-233, October.
- Kaim-Caudle, P. R., 1964. "Social Security in Ireland and Western Europe," Research Series, Economic and Social Research Institute (ESRI), number GRS20.
- Brittain, John A, 1971. "The Incidence of Social Security Payroll Taxes," American Economic Review, American Economic Association, vol. 61(1), pages 110-125, March.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Kakoulidou, Theoni & Doolan, Michael & Roantree, Barra, 2022. "Earnings-related benefits in Ireland: Rationale, costs and work incentives," Papers BP2023/2, Economic and Social Research Institute (ESRI).
- Ziderman, Adrian, 1989. "Payroll taxes for financing training in developing countries," Policy Research Working Paper Series 141, The World Bank.
- Cathal O’Donoghue, 2001.
"Redistribution over the Lifetime in the Irish Tax-Benefit System - An Application of a Prototype Dynamic Microsimulation Model for Ireland,"
The Economic and Social Review, Economic and Social Studies, vol. 32(3), pages 191-216.
- Cathal O'Donoghue, 2002. "Redistribution over the Lifetime in the Irish Tax-Benefit System: An Application of a Prototype Dynamic Microsimulation Model for Ireland," Working Papers 0056, National University of Ireland Galway, Department of Economics, revised 2002.
- Bradley, John & Fanning, Connell & Prendergast, Canice & Wynne, Mark, 1985. "Medium-Term Analysis of Fiscal Policy in Ireland: A Macroeconometric Study of the Period 1967-1980," Research Series, Economic and Social Research Institute (ESRI), number GRS122.
- Whelan, Christopher T. & Whelan, Brendan J., 1988. "The Transition to Retirement," Research Series, Economic and Social Research Institute (ESRI), number GRS138.
- Toshiaki Tachibanaki, 2003. "The Role of Firms in Welfare Provision," NBER Chapters, in: Labor Markets and Firm Benefit Policies in Japan and the United States, pages 315-338, National Bureau of Economic Research, Inc.
- Hughes, Gerard, 1988. "Irish Civil Service Superannuation Scheme," Research Series, Economic and Social Research Institute (ESRI), number GRS139.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- 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.
- Toshiaki Tachibanaki & Yukiko Yokoyama, 2008. "The Estimation Of The Incidence Of Employer Contributions To Social Security In Japan," The Japanese Economic Review, Japanese Economic Association, vol. 59(1), pages 75-83, March.
- Ángel Melguizo & José González-Páramo, 2013. "Who bears labour taxes and social contributions? A meta-analysis approach," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(3), pages 247-271, August.
- Nowotny, Ewald, 1980. "Inflation and Taxation: Reviewing the Macroeconomic Issues," Journal of Economic Literature, American Economic Association, vol. 18(3), pages 1025-1049, September.
- Aziza GARSAA & Nadine LEVRATTO & Luc TESSIER, 2015. "Do Exemptions From Social Security Contributions Affect Job Creation? New Empirical Evidence From French Overseas Regions," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 42, pages 79-104.
- Jonathan Deslauriers & Benoit Dostie & Robert Gagné & Jonathan Paré, 2021.
"Estimating the impacts of payroll taxes: Evidence from Canadian employer–employee tax data,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(4), pages 1609-1637, November.
- Deslauriers, Jonathan & Dostie, Benoit & Gagné, Robert & Paré, Jonathan, 2018. "Estimating the Impacts of Payroll Taxes: Evidence from Canadian Employer-Employee Tax Data," IZA Discussion Papers 11598, Institute of Labor Economics (IZA).
- Tyrväinen, Timo, 1991. "Unions, wages and employment: evidence from Finland," Bank of Finland Research Discussion Papers 16/1991, Bank of Finland.
- Persson, Torsten & Tabellini, Guido, 2002.
"Political economics and public finance,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 24, pages 1549-1659,
Elsevier.
- Torsten Persson & Guido Tabellini, "undated". "Political Economics and Public Finance," Working Papers 149, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
- Torsten Persson & Guido Tabellini, 1999. "Political Economics and Public Finance," NBER Working Papers 7097, National Bureau of Economic Research, Inc.
- Persson, Torsten & Tabellini, Guido, 1999. "Political Economics and Public Finance," CEPR Discussion Papers 2235, C.E.P.R. Discussion Papers.
- Ono, Tetsuo & Uchida, Yuki, 2018.
"Human capital, public debt, and economic growth: A political economy analysis,"
Journal of Macroeconomics, Elsevier, vol. 57(C), pages 1-14.
- Tetsuo Ono & Yuki Uchida, 2016. "Human Capital, Public Debt, and Economic Growth: A Political Economy Analysis," Discussion Papers in Economics and Business 16-01-Rev.3, Osaka University, Graduate School of Economics, revised Oct 2017.
- Tetsuo Ono & Yuki Uchida, 2016. "Human Capital, Public Debt, and Economic Growth: A Political Economy Analysis," Discussion Papers in Economics and Business 16-01, Osaka University, Graduate School of Economics.
- Tetsuo Ono & Yuki Uchida, 2016. "Human Capital, Public Debt, and Economic Growth: A Political Economy Analysis," Discussion Papers in Economics and Business 16-01-Rev.2, Osaka University, Graduate School of Economics, revised Jul 2017.
- Tetsuo Ono & Yuki Uchida, 2016. "Human Capital, Public Debt, and Economic Growth: A Political Economy Analysis," Discussion Papers in Economics and Business 16-01-Rev., Osaka University, Graduate School of Economics, revised Aug 2016.
- de Mendonça, Helder Ferreira & Tiberto, Bruno Pires, 2014. "Public debt and social security: Level of formality matters," Economic Modelling, Elsevier, vol. 42(C), pages 490-507.
- Sinn, Hans-Werner & Uebelmesser, Silke, 2003.
"Pensions and the path to gerontocracy in Germany,"
European Journal of Political Economy, Elsevier, vol. 19(1), pages 153-158, March.
- Sinn, Hans-Werner & Uebelmesser, Silke, 2003. "Pensions and the path to gerontocracy in Germany," Munich Reprints in Economics 19563, University of Munich, Department of Economics.
- Tim Krieger & Christine Meemann & Stefan Traub, 2022.
"Inequality, Life Expectancy, and the Intragenerational Redistribution Puzzle - Some Experimental Evidence,"
CESifo Working Paper Series
9677, CESifo.
- Krieger, Tim & Meemann, Christine & Traub, Stefan, 2022. "Inequality, life expectancy, and the intragenerational redistribution puzzle: Some experimental evidence," Discussion Paper Series 2022-02, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
- Lakshmi K. Raut, 1996. "Subgame perfect manipulation of children by overlapping generations of agents with two-sided altruism and endogenous fertility," Labor and Demography 9604003, University Library of Munich, Germany.
- Paul Mortimer-Lee, 2021. "The New Employment Tax," National Institute of Economic and Social Research (NIESR) Policy Papers 30, National Institute of Economic and Social Research.
- Monika Bütler, 2002.
"The Political Feasibility of Increasing the Retirement Age: Lessons from a Ballot on the Female Retirement Age,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 349-365, August.
- Butler, M., 2000. "The Political Feasibility of Increasing Retirement Age : Lessons from a Ballot on Female Retirement Age," Other publications TiSEM bd821bcb-0b6b-4b7e-99cf-a, Tilburg University, School of Economics and Management.
- Butler, M., 2000. "The Political Feasibility of Increasing Retirement Age : Lessons from a Ballot on Female Retirement Age," Discussion Paper 2000-121, Tilburg University, Center for Economic Research.
- Monika BÜTLER, 2000. "The Political Feasibility of Increasing Retirement Age: Lessons from a Ballot on Female Retirement Age," Cahiers de Recherches Economiques du Département d'économie 00.27, Université de Lausanne, Faculté des HEC, Département d’économie.
- Butler, Monika, 2001. "The Political Feasibility of Increasing Retirement Age: Lessons from a Ballot on Female Retirement Age," CEPR Discussion Papers 2780, C.E.P.R. Discussion Papers.
- 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.
- Matthieu Bunel & Fabrice Gilles & Yannick L'Horty, 2010. "The effect of social security payroll tax reductions on employment and wages: an evaluation of the 2003 French reform," TEPP Working Paper 2010-05, TEPP.
- Mathieu Bunel & Yannick L'Horty, 2012. "The effect of social security payroll tax reductions on employment and wages: an evaluation of the 2003 French reform," Post-Print halshs-00755813, HAL.
- Robert Fenge & Jakob Weizsäcker, 2001. "Compulsory Savings: Efficiency and Redistribution On the Interaction of Means Tested Basic Income and Public Pensions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 637-652, August.
- Michael Kaganovich & Volker Meier, 2012.
"Social Security Systems, Human Capital, and Growth in a Small Open Economy,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 14(4), pages 573-600, August.
- Michael Kaganovich & Volker Meier, 2008. "Social Security Systems, Human Capital, and Growth in a Small Open Economy," CESifo Working Paper Series 2488, CESifo.
- Kaganovich, Michael & Meier, Volker, 2012. "Social Security Systems, Human Capital, and Growth in a Small Open Economy," Munich Reprints in Economics 19536, University of Munich, Department of Economics.
- Ryo Arawatari & Tetsuo Ono, 2011.
"Old-age Social Security vs. Forward Intergenerational Public Goods Provision,"
Discussion Papers in Economics and Business
11-26-Rev, Osaka University, Graduate School of Economics, revised Apr 2012.
- Ryo Arawatari & Tetsuo Ono, 2011. "Old-age Social Security vs. Forward Intergenerational Public Goods Provision," Discussion Papers in Economics and Business 11-26, Osaka University, Graduate School of Economics.
- Ryo Arawatari & Tetsuo Ono, 2011. "Old-age Social Security vs. Forward Intergenerational Public Goods Provision," Discussion Papers in Economics and Business 11-26-Rev.2, Osaka University, Graduate School of Economics, revised Aug 2013.
- Gerlach, Stefan & Lydon, Reamonn & Stuart, Rebecca, 2015.
"Unemployment and inflation in Ireland: 1926-2012,"
CFS Working Paper Series
514, Center for Financial Studies (CFS).
- Gerlach, Stefan & Lydon, Reamonn & Stuart, Rebecca, 2015. "Unemployment and Inflation in Ireland: 1926-2012," CEPR Discussion Papers 10567, C.E.P.R. Discussion Papers.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:esr:resser:grs120. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Burns (email available below). General contact details of provider: https://edirc.repec.org/data/esriiie.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.