Who Bears the Burden of Social Insurance?
Working Paper 10339
Using the society-managed health insurance data, which is cross-sectional time-series and covers 1,670 health insurance societies for seven years (FY1995-2001), we found for the first time in Japan that the majority of the employer's contribution to health insurance is shifting back onto the employees in the form of wage reduction. On the other hand, we cannot find such evidence for the contribution to long-term care insurance using a two-year (FY2000-01) panel data set.
Komamura, Kohei and Atsuhiro Yamada. "Who Bears The Burden Of Social Insurance? Evidence From Japanese Health And Long-Term Care Insurance Data," Journal of the Japanese and International Economies, 2004, v18(4,Dec), 565-581.