Effects of a reduction in employers' social security contributions: Evidence from Spain

Programs to reduce employers’ social security contributions are being widely discussed in both the political arena and academic forums as tools for promoting economic growth and boosting employment. This paper employs a computable general equilibrium model to assess the economic impact on the nation...

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Detalhes bibliográficos
Autores: Campoy Muñoz, María Del Pilar, Cardenete Flores, Manuel Alejandro, Delgado López, María Carmen, Hewings, Geoffrey J. D.
Formato: artículo
Fecha de publicación:2016
País:España
Recursos:Universidad Loyola Andalucía
Repositorio:Brújula
OAI Identifier:oai:repositorio.uloyola.es:20.500.12412/766
Acesso em linha:http://hdl.handle.net/20.500.12412/766
Access Level:acceso abierto
Palavra-chave:Computable general equilibrium models
Social security contributions
Tax reforms
Fiscal consolidation
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spelling Effects of a reduction in employers' social security contributions: Evidence from SpainCampoy Muñoz, María Del PilarCardenete Flores, Manuel AlejandroDelgado López, María CarmenHewings, Geoffrey J. D.Computable general equilibrium modelsSocial security contributionsTax reformsFiscal consolidationPrograms to reduce employers’ social security contributions are being widely discussed in both the political arena and academic forums as tools for promoting economic growth and boosting employment. This paper employs a computable general equilibrium model to assess the economic impact on the national economy of the proposals from the Spanish Confederation of Enterprise Organizations about reducing the social security contributions paid by employers. The results show that the proposals fail to reduce unemployment when they are combined with compensation by revenues from indirect taxes; whereas compensation through increased personal income taxes shows positive results on unemployment in exchange for decreases in private consumption.2016info:eu-repo/semantics/articlehttp://hdl.handle.net/20.500.12412/766reponame:Brújulainstname:Universidad Loyola AndalucíaEspañolhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:repositorio.uloyola.es:20.500.12412/7662026-06-24T12:48:37Z
dc.title.none.fl_str_mv Effects of a reduction in employers' social security contributions: Evidence from Spain
title Effects of a reduction in employers' social security contributions: Evidence from Spain
spellingShingle Effects of a reduction in employers' social security contributions: Evidence from Spain
Campoy Muñoz, María Del Pilar
Computable general equilibrium models
Social security contributions
Tax reforms
Fiscal consolidation
title_short Effects of a reduction in employers' social security contributions: Evidence from Spain
title_full Effects of a reduction in employers' social security contributions: Evidence from Spain
title_fullStr Effects of a reduction in employers' social security contributions: Evidence from Spain
title_full_unstemmed Effects of a reduction in employers' social security contributions: Evidence from Spain
title_sort Effects of a reduction in employers' social security contributions: Evidence from Spain
dc.creator.none.fl_str_mv Campoy Muñoz, María Del Pilar
Cardenete Flores, Manuel Alejandro
Delgado López, María Carmen
Hewings, Geoffrey J. D.
author Campoy Muñoz, María Del Pilar
author_facet Campoy Muñoz, María Del Pilar
Cardenete Flores, Manuel Alejandro
Delgado López, María Carmen
Hewings, Geoffrey J. D.
author_role author
author2 Cardenete Flores, Manuel Alejandro
Delgado López, María Carmen
Hewings, Geoffrey J. D.
author2_role author
author
author
dc.subject.none.fl_str_mv Computable general equilibrium models
Social security contributions
Tax reforms
Fiscal consolidation
topic Computable general equilibrium models
Social security contributions
Tax reforms
Fiscal consolidation
description Programs to reduce employers’ social security contributions are being widely discussed in both the political arena and academic forums as tools for promoting economic growth and boosting employment. This paper employs a computable general equilibrium model to assess the economic impact on the national economy of the proposals from the Spanish Confederation of Enterprise Organizations about reducing the social security contributions paid by employers. The results show that the proposals fail to reduce unemployment when they are combined with compensation by revenues from indirect taxes; whereas compensation through increased personal income taxes shows positive results on unemployment in exchange for decreases in private consumption.
publishDate 2016
dc.date.none.fl_str_mv 2016
dc.type.none.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv http://hdl.handle.net/20.500.12412/766
url http://hdl.handle.net/20.500.12412/766
dc.language.none.fl_str_mv Español
language_invalid_str_mv Español
dc.rights.none.fl_str_mv http://creativecommons.org/licenses/by-nc-nd/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
dc.source.none.fl_str_mv reponame:Brújula
instname:Universidad Loyola Andalucía
instname_str Universidad Loyola Andalucía
reponame_str Brújula
collection Brújula
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15.198674

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