Исследование бюджетных эффектов от изменения ставок страховых взносов (Research on Budgetary Effects of Changes in Insurance Premium Rates)

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.