The issue of the impact of social security contributions is a key point in the public debate on labour taxation in Europe. Who pays these contributions, which are ostensibly shared between employers and employees?
This project brings together four teams of researchers for a collaborative study aimed at examining the impact of social security contributions (from employees and employers) on wages. The aim is to make systematic use of administrative data over a long period, with very large samples, whilst taking advantage of changes in rates and ceilings that have occurred at different times in the four countries under consideration – namely: the United Kingdom, France, Germany and the Netherlands.
12 April 2016: ‘Presentation of findings to public policy-makers’
29 February – 1 March 2016: ‘The incidence and labour market effects of social security contributions’
The French National Research Agency (ANR) (ANR-12-ORAR-0004) is helping to fund the French team as part of the international Open Research Area (ORA) project.
The scientific partners:
