Titelaufnahme

Titel
Does tax-benefit linkage matter for the incidence of social security contributions? / Antoine Bozio (EHSS and PSE), Thomas Breda (CNRS, PSE and IZA), Julien Grenet (CNRS and PSE)
VerfasserBoizio, Antoine ; Breda, Thomas ; Grenet, Julien
KörperschaftForschungsinstitut zur Zukunft der Arbeit
ErschienenBonn, Germany : IZA Institute of Labor Economics, July 2019
Ausgabe
Elektronische Ressource
Umfang1 Online-Ressource (45, 40 Seiten) : Diagramme
SerieDiscussion paper ; no. 12502
URNurn:nbn:de:hbz:5:2-196982 
Zugänglichkeit
 Das Dokument ist öffentlich zugänglich im Rahmen des deutschen Urheberrechts.
Volltexte
Does tax-benefit linkage matter for the incidence of social security contributions? [1.08 mb]
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Zusammenfassung

We study the earnings responses to three large increases in employer Social Security contributions (SSCs) in France. We find evidence of full pass-through to workers in the case of a strong and salient relationship between contributions and expected benefits. By contrast, we find limited pass-through of employer SSCs to wages for reforms that increased SSCs with no tax-benefit linkage. Together with a meta-analysis of the literature, we interpret these results as evidence that tax-benefit linkage and its salience matter for incidence, a claim long made by the literature but not backed by direct empirical evidence to date.