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The Incidence of Payroll Taxation: Evidence from Chile

Citations

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Why would we assume that high earners are price takers in the labour market?
    by Stephen Gordon in Worthwhile Canadian Initiative on 2010-10-11 17:50:13
  2. Some economics of payroll taxes
    by Pedro S. Martins in The Portuguese Economy on 2011-05-16 19:54:00

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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Cited by:

  1. Adriana Kugler, 2000. "The Incidence of Job Security Regulations on Labor Market Flexibility and Compliance in Colombia: Evidence from the 1990 Reform," Research Department Publications 3094, Inter-American Development Bank, Research Department.
  2. Lehmann, Etienne & Marical, François & Rioux, Laurence, 2013. "Labor income responds differently to income-tax and payroll-tax reforms," Journal of Public Economics, Elsevier, vol. 99(C), pages 66-84.
  3. Kevin Lang, 2003. "The Effect of the Payroll Tax on Earnings: A Test of Competing Models of Wage Determination," NBER Working Papers 9537, National Bureau of Economic Research, Inc.
  4. Emmanuel Saez & Benjamin Schoefer & David Seim, 2019. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," American Economic Review, American Economic Association, vol. 109(5), pages 1717-1763, May.
  5. Tomáš Buus & Jaroslav Brada, 2010. "VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(1), pages 28-50.
  6. Schultz, T. Paul, 2009. "The Gender and Generational Consequences of the Demographic Transition and Population Policy: An Assessment of the Micro and Macro Linkages," Working Papers 71, Yale University, Department of Economics.
  7. Korkeamäki, Ossi & Uusitalo, Roope, 2006. "Employment Effects of a Payroll-Tax Cut: Evidence from a Regional Tax Exemption Experiment," Discussion Papers 407, VATT Institute for Economic Research.
  8. Beatriz Muriel & Carlos Gustavo Machicado, 2012. "Employment and Labor Regulation: Evidence from Manufacturing Firms in Bolivia, 1988-2007," Development Research Working Paper Series 07/2012, Institute for Advanced Development Studies.
  9. Victor Amoureux & Elvire Guillaud & Michaël Zemmour, 2019. "It Takes Two to Tango Income and Payroll Taxes in Progressive Tax Systems," Working Papers hal-02735278, HAL.
  10. Fullerton, Don & Metcalf, Gilbert E., 2002. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872, Elsevier.
  11. Egebark, Johan, 2016. "Effects of taxes on youth self-employment and income," Working Paper Series 2016:4, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  12. Amil Petrin & Jagadeesh Sivadasan, 2006. "Job Security Does Affect Economic Efficiency: Theory, A New Statistic, and Evidence from Chile," NBER Working Papers 12757, National Bureau of Economic Research, Inc.
  13. 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.
  14. Kugler, Adriana D. & Kugler, Maurice, 2003. "The Labour Market Effects of Payroll Taxes in a Middle-Income Country: Evidence from Colombia," CEPR Discussion Papers 4046, C.E.P.R. Discussion Papers.
  15. Andrea Albanese & Bart Cockx & Muriel Dejemeppe, 2022. "Long-Term Effects of Hiring Subsidies for Unemployed Youths—Beware of Spillovers," CESifo Working Paper Series 9972, CESifo.
  16. Riedl, Arno & van Winden, Frans, 2007. "An experimental investigation of wage taxation and unemployment in closed and open economies," European Economic Review, Elsevier, vol. 51(4), pages 871-900, May.
  17. Xinxin Ma & Jie Cheng, 2020. "The Impact of Social Insurance Contributions on Firms Employment and Wages: Evidence from China Employer-Employee Matching Survey Data," Asian Development Policy Review, Asian Economic and Social Society, vol. 8(1), pages 42-60, March.
  18. Ku, Hyejin & Schönberg, Uta & Schreiner, Ragnhild C., 2020. "Do place-based tax incentives create jobs?," Journal of Public Economics, Elsevier, vol. 191(C).
  19. Clément Carbonnier, 2014. "Payroll Taxation and the structure of qualifications and wages in a segmented frictional labor market with intrafirm bargaining," THEMA Working Papers 2014-20, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  20. Bertil Holmlund, 2002. "Labor Taxation in Search Equilibrium with Home Production," German Economic Review, Verein für Socialpolitik, vol. 3(4), pages 415-430, November.
  21. Gurley–Calvez, Tami & Bruce, Donald, 2008. "Do Tax Cuts Promote Entrepreneurial Longevity?," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(2), pages 225-250, June.
  22. Céline Azémar & R. Glenn Hubbard, 2015. "Country characteristics and the incidence of capital income taxation on wages: An empirical assessment," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 48(5), pages 1762-1802, December.
  23. Nicole Bosch, 2019. "The Incidence of Pension Contributions," CPB Discussion Paper 388, CPB Netherlands Bureau for Economic Policy Analysis.
  24. Antoine Bozio & Roy Dauvergne & Brice Fabre & Jonathan Goupille & Olivier Meslin, 2012. "Le modèle de micro-simulation TAXIPP -Version 0.1," Working Papers halshs-02514251, HAL.
  25. Timm Bönke & Sebastian Eichfelder, 2010. "Horizontal Equity in the German Tax-Benefit System: A Simulation Approach for Employees," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 295-331, September.
  26. Jung, Juergen & Tran, Chung, 2012. "The extension of social security coverage in developing countries," Journal of Development Economics, Elsevier, vol. 99(2), pages 439-458.
  27. Steve Nickell & Jan van Ours, 2000. "The Netherlands and the United Kingdom: a European unemployment miracle?," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 15(30), pages 136-180.
  28. Auerbach, Paula & Genoni, María Eugenia & Pagés, Carmen, 2005. "Social Security Coverage and the Labor Market in Developing Countries," IDB Publications (Working Papers) 1111, Inter-American Development Bank.
  29. Komamura, Kohei & Yamada, Atsuhiro, 2004. "Who bears the burden of social insurance? Evidence from Japanese health and long-term care insurance data," Journal of the Japanese and International Economies, Elsevier, vol. 18(4), pages 565-581, December.
  30. Iñigo Iturbe-Ormaetxe, 2015. "Salience of social security contributions and employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 741-759, October.
  31. Bruckmeier Kerstin & Fischer Georg-Benedikt & Wigger Berthold U., 2015. "Studiengebühren in Deutschland: Lehren aus einem gescheiterten Experiment," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(3), pages 289-301, October.
  32. Thomas Bauer & Regina Riphahn, 2002. "Employment effects of payroll taxes - an empirical test for Germany," Applied Economics, Taylor & Francis Journals, vol. 34(7), pages 865-876.
  33. Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021. "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers 21-096, ZEW - Leibniz Centre for European Economic Research.
  34. Sergei G. Belev & Nikita S. Moguchev & Konstantin V. Vekerle, 2020. "Fiscal Effects of Labour Income Tax Changes in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 6(3), pages 210-224.
  35. Santiago Levy & Norbert Schady, 2013. "Latin America's Social Policy Challenge: Education, Social Insurance, Redistribution," Journal of Economic Perspectives, American Economic Association, vol. 27(2), pages 193-218, Spring.
  36. Rodolphe Desbordes & Céline Azémar, 2010. "Who Ultimately Bears the Burden of Greater Non-Wage Labour costs?," Working Papers 1004, University of Strathclyde Business School, Department of Economics.
  37. Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope, 2013. "The employment effects of low-wage subsidies," Journal of Public Economics, Elsevier, vol. 97(C), pages 49-60.
  38. Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2022. "Labor market institutions and the incidence of payroll taxation," Journal of Public Economics, Elsevier, vol. 209(C).
  39. Renata Narita, 2020. "Self-Employment in Developing Countries: A Search-Equilibrium Approach," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 35, pages 1-34, January.
  40. Milan Vodopivec, 2004. "Income Support for the Unemployed : Issues and Options," World Bank Publications - Books, The World Bank Group, number 14922.
  41. Adam, Stuart & Phillips, David & Roantree, Barra, 2019. "35 years of reforms: A panel analysis of the incidence of, and employee and employer responses to, social security contributions in the UK," Journal of Public Economics, Elsevier, vol. 171(C), pages 29-50.
  42. Matthias Collischon & Kamila Cygan-Rehm & Regina T. Riphahn, 2021. "Employment effects of payroll tax subsidies," Small Business Economics, Springer, vol. 57(3), pages 1201-1219, October.
  43. Lehmann, Etienne & Marical, François & Rioux, Laurence, 2011. "Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms," IZA Discussion Papers 6108, Institute of Labor Economics (IZA).
  44. Antoine Bozio & Thomas Breda & Julien Grenet & Arthur Guillouzouic, 2024. "Does Tax-Benefit Linkage Matter for the Incidence of Payroll Taxes?," Working Papers halshs-02191315, HAL.
  45. Nielsen, Ingrid & Smyth, Russell, 2008. "Who bears the burden of employer compliance with social security contributions? Evidence from Chinese firm level data," China Economic Review, Elsevier, vol. 19(2), pages 230-244, June.
  46. Echavarría-Soto, Juan José & López, Enrique & Ocampo, Sergio & Rodríguez-Niño, Norberto, 2012. "Choques, instituciones laborales y desempleo en Colombia," Chapters, in: Arango-Thomas, Luis Eduardo & Hamann-Salcedo, Franz Alonso (ed.), El mercado de trabajo en Colombia : hechos, tendencias e instituciones, chapter 18, pages 753-794, Banco de la Republica de Colombia.
  47. Mario Holzner & Maruška Vizek & Goran Vukšić, 2022. "Wage Bargaining Coordination, Taxation and Labor Costs: The Effects of Fiscal Devaluation," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 64(2), pages 324-349, June.
  48. Belser, Patrick, 2000. "Vietnam - on the road to labor-intensive growth ?," Policy Research Working Paper Series 2389, The World Bank.
  49. Jonas Månsson & A. Quoreshi, 2015. "Evaluating regional cuts in the payroll tax from a firm perspective," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 54(2), pages 323-347, March.
  50. Adrjan, Pawel & Bell, Brian, 2018. "Pension shocks and wages," LSE Research Online Documents on Economics 88687, London School of Economics and Political Science, LSE Library.
  51. Andres J. Vargas, 2011. "The Effect of Social Security Contributions on Coverage and Wages: A Gender Perspective Using a Natural Experiment from Colombia," Southern Economic Journal, John Wiley & Sons, vol. 78(2), pages 476-501, October.
  52. Emmanuel Saez & Manos Matsaganis & Panos Tsakloglou, 2012. "Earnings Determination and Taxes: Evidence From a Cohort-Based Payroll Tax Reform in Greece," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 127(1), pages 493-533.
  53. Marek Gora & Artur Radziwill & Agnieszka Sowa & Mateusz Walewski, 2006. "Tax Wedge and Skills: Case of Poland in International Perspective," CASE Network Reports 0064, CASE-Center for Social and Economic Research.
  54. Victor Amoureux & Elvire Guillaud & Michaël Zemmour, 2019. "It Takes Two to Tango Income and Payroll Taxes in Progressive Tax Systems," SciencePo Working papers Main hal-02735278, HAL.
  55. Addison, John T. & Portugal, Pedro & Varejão, José, 2014. "Labor demand research: Toward a better match between better theory and better data," Labour Economics, Elsevier, vol. 30(C), pages 4-11.
  56. María F. Prada & Graciana Rucci & Sergio S. Urzúa, 2015. "The Effect of Mandated Child Care on Female Wages in Chile," NBER Working Papers 21080, National Bureau of Economic Research, Inc.
  57. Nynke de Groot & Pierre Koning, 2022. "A burden too big to bear? The effect of experience‐rated disability insurance premiums on firm bankruptcies and employment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(1), pages 214-242, January.
  58. Holger Lüthen, 2016. "Rates of Return and Early Retirement Disincentives: Evidence from a German Pension Reform," German Economic Review, Verein für Socialpolitik, vol. 17(2), pages 206-233, May.
  59. Leonardo Fabio Morales & Carlos Medina, 2017. "Assessing the Effect of Payroll Taxes on Formal Employment: The Case of the 2012 Tax Reform in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2017), pages 75-124, November.
  60. Adriana Kugler & Maurice Kugler, 2009. "Labor Market Effects of Payroll Taxes in Developing Countries: Evidence from Colombia," Economic Development and Cultural Change, University of Chicago Press, vol. 57(2), pages 335-358, January.
  61. Pietro Garibaldi & Etienne Wasmer, 2005. "Equilibrium Search Unemployment, Endogenous Participation, And Labor Market Flows," Journal of the European Economic Association, MIT Press, vol. 3(4), pages 851-882, June.
  62. Molina-Vera, Andrea, 2021. "The impact of an extension of workers’ health insurance on formal employment: Evidence from Ecuador," World Development, Elsevier, vol. 141(C).
  63. Benzarti, Youssef & Harju, Jarkko, 2021. "Can payroll tax cuts help firms during recessions?," Journal of Public Economics, Elsevier, vol. 200(C).
  64. CPB Netherlands & CAPP, 2013. "Study on the Impacts of Fiscal Devaluation," Taxation Papers 36, Directorate General Taxation and Customs Union, European Commission.
  65. Primož Dolenc & Suzana Laporšek, 2012. "Taxing wages and sustainable labour market performance: empirical evidence from OECD and EU countries," International Journal of Sustainable Economy, Inderscience Enterprises Ltd, vol. 4(3), pages 234-253.
  66. Primoz Dolenc & Suzana Laporsek, 2012. "Labour Taxation and Its Impact on Employment Growth," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 10(3 (Fall)), pages 301-318.
  67. 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.
  68. Adriana D. Kugler & Maurice D. Kugler & Luis O. Herrera-Prada, 2017. "Do Payroll Tax Breaks Stimulate Formality? Evidence from Colombia’s Reform," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2017), pages 3-40, November.
  69. Antoine Bozio & Malka Guillot & Quentin Laffeter, 2015. "Portée et limites du modèle Taxipp pour l’analyse redistributive des prélèvements obligatoires," Économie et Statistique, Programme National Persée, vol. 481(1), pages 31-52.
  70. Almeida, Rita & Carneiro, Pedro, 2006. "Enforcement of Regulation, Informal Labour, Firm Size and Firm Performance," CEPR Discussion Papers 5976, C.E.P.R. Discussion Papers.
  71. Mathieu Bunel & Yannick L'Horty, 2011. "Les effets des aides publiques aux Hôtels Cafés Restaurants et leurs interactions," Working Papers halshs-00658460, HAL.
  72. 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.
  73. Bertil Holmlund & Ann-Sofie Kolm, 2000. "Environmental Tax Reform in a Small Open Economy With Structural Unemployment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 315-333, May.
  74. Zarek Brot-Goldberg & Zack Cooper & Stuart V. Craig & Lev R. Klarnet & Ithai Lurie & Corbin L. Miller, 2024. "Who Pays for Rising Health Care Prices? Evidence from Hospital Mergers," NBER Working Papers 32613, National Bureau of Economic Research, Inc.
  75. Kakpo Eliakim, 2021. "Do Large Corporate Tax Cuts Boost Wages? Evidence from Ohio," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 21(2), pages 537-575, April.
  76. Kevin Murphy, 2006. "Payroll tax incidence when the tax varies by jurisdiction: The case of the U.S. unemployment insurance tax," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 30(2), pages 198-204, June.
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  85. Antoine Bozio & Brice Fabre & Jonathan Goupille & Quentin Lafféter, 2012. "Le modèle de micro-simulation TAXIPP -Version 0.2," PSE-Ecole d'économie de Paris (Postprint) halshs-02514252, HAL.
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