Исследованиебюджетныхэффектовотизмененияставокстраховыхвзносов(研究预算的影响变化的保险费率)

S. Belev, Konstantin Vekerle, E. Matveev, E. Leonov, I. Sokolov, Olga Suchkova
{"title":"Исследованиебюджетныхэффектовотизмененияставокстраховыхвзносов(研究预算的影响变化的保险费率)","authors":"S. Belev, Konstantin Vekerle, E. Matveev, E. Leonov, I. Sokolov, Olga Suchkova","doi":"10.2139/ssrn.3677856","DOIUrl":null,"url":null,"abstract":"The paper provides an overview of theoretical and empirical studies of the various effects of labor taxation, as well as a review of international social security contribution practices. Three main effects of labor taxation change were identified: intensive margin (the change in working time), extensive margin (whether to participate in job market or not) and the effect of tax evasion. The paper also presents econometric estimation of budget effects. In the presence of high sensitivity to social security premium rates change it is advisable to reduce social security premium rates for low income groups.","PeriodicalId":127865,"journal":{"name":"Political Economy: Budget","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Исследование бюджетных эффектов от изменения ставок страховых взносов (Research on Budgetary Effects of Changes in Insurance Premium Rates)\",\"authors\":\"S. Belev, Konstantin Vekerle, E. Matveev, E. Leonov, I. Sokolov, Olga Suchkova\",\"doi\":\"10.2139/ssrn.3677856\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The paper provides an overview of theoretical and empirical studies of the various effects of labor taxation, as well as a review of international social security contribution practices. Three main effects of labor taxation change were identified: intensive margin (the change in working time), extensive margin (whether to participate in job market or not) and the effect of tax evasion. The paper also presents econometric estimation of budget effects. In the presence of high sensitivity to social security premium rates change it is advisable to reduce social security premium rates for low income groups.\",\"PeriodicalId\":127865,\"journal\":{\"name\":\"Political Economy: Budget\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-04-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Political Economy: Budget\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3677856\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Political Economy: Budget","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3677856","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本文概述了劳动税的各种影响的理论和实证研究,并回顾了国际社会保障缴费的做法。劳动税收变化的三个主要影响是:密集边际(工作时间的变化),广泛边际(是否参加就业市场)和逃税的影响。本文还提出了预算效应的计量经济学估计。在对社会保险费率变化高度敏感的情况下,降低低收入群体的社会保险费率是可取的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Исследование бюджетных эффектов от изменения ставок страховых взносов (Research on Budgetary Effects of Changes in Insurance Premium Rates)
The paper provides an overview of theoretical and empirical studies of the various effects of labor taxation, as well as a review of international social security contribution practices. Three main effects of labor taxation change were identified: intensive margin (the change in working time), extensive margin (whether to participate in job market or not) and the effect of tax evasion. The paper also presents econometric estimation of budget effects. In the presence of high sensitivity to social security premium rates change it is advisable to reduce social security premium rates for low income groups.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信