REDUCE EMPLOYERS’ SOCIAL SECURITY CONTRIBUTIONS AND CONTROL LABOR FRAUD: REMEDIES FOR SPAIN'S AILING ECONOMY?

Autor:	Clemente Polo, María Teresa Álvarez-Martínez
Rok vydání:	2014
Předmět:	Computable general equilibrium Economics and Econometrics Labour economics media_common.quotation_subject Tax reform Social security Personal income Economy Real gross domestic product Unemployment Economics Welfare media_common Social accounting matrix
Zdroj:	Economic Systems Research. 26:141-154
ISSN:	1469-5758 0953-5314
DOI:	10.1080/09535314.2014.897218
Popis:	The aim of this paper is to quantify the impact of the reduction on social security contributions (SSCs) of employers recently claimed by the Spanish enterprisers’ organizations on the main macroeconomic variables. The effects of this tax reform are evaluated with a Computable General Equilibrium model with the neoclassical closure rule. The model is calibrated with a Social Accounting Matrix for the year 2000 (SAMES-00) elaborated by the authors. Results show that lower SSCs of employers raise employment, households’ welfare and real gross domestic product (GDP) but also increase the public deficit. These positive effects remain when the reduction is compensated with personal income taxes to keep the public deficit/GDP ratio constant and also when the compensating variable is value-added tax (VAT). Unlike in previous studies, the most positive effects are obtained when the lower public revenues are compensated via lower coverage of unemployment benefits.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::c9a16f466935ebcb8b9cf9f65745fde0 https://doi.org/10.1080/09535314.2014.897218 Zobrazit plný text záznamu Plný text ve formátu PDF Plný text ve formátu HTML
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