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13. Februar 2013

Cluster-Seminar Öffentliche Finanzen und Lebenslagen

The Incidence of Social Security Contributions - Empirical Evidence for Germany

Termin

13. Februar 2013
12:30 - 13:30

Ort

Eleanor-Dulles-Raum
DIW Berlin im Quartier 110
Room 5.2.010
Mohrenstraße 58
10117 Berlin

Sprecher*innen

Michael Neumann
This paper exploits an increase of the East German taxable maximum of health insurance to analyse the incidence of social security contributions. A difference-in-differences approach is used to estimate the effects on yearly changes in gross wages. Employees earning somewhat less than the taxable maximum serve as control group. I find that considerable shifting in any direction can be rejected.

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