« The Impact of Social Security Contributions on Earnings: Evidence from administrative data in France, Germany, the Netherlands and the UK »
Motivation: Incidence of social security contributions, i.e. who ends up paying for these taxes, nominally paid by both employers and employees ? This is a crucial point of the public debate in many European countries..
Project: This project gathers four teams of researchers to study jointly the impact of social security contributions (SSC) on earnings. This project aims to provide new evidence on the effects of SSCs on earnings, using large administrative panel datasets in France, Germany, the Netherlands and the UK. These datasets have never been used in cross-country analysis and offer the potential to advance our knowledge of the impact of SSCs substantially. We plan to systematically use variations in SSC rates and changes in the structure and rates of SSCs to identify short-term impacts on earnings, distinguishing effects according to who is nominally liable for the tax (i.e. the employee or the employer) and whether variations in SSCs are linked to variations in benefit entitlements.
Funding: The Agence nationale de la recherche (ANR) (ANR-12-ORAR-0004) finance the French team within the framework of the international call Open Research Area (ORA).
IPP researchers associated to this project: Antoine Bozio, Julien Grenet, Thomas Breda, Marianne Tenand, Facundo Alvaredo, François Bourguignon and Thomas Piketty.
Scientific Partners:
The Institute for Fiscal Studies (IFS), based in London is the most prominent research centre in matters of taxation in the UK; the British team comprises for this project Stuart Adam, Richard Blundell, David Philips and Barra Roantree. http://www.ifs.org.uk/- The Centraal Plan Bureau (CPB) has a long tradition of public policy evaluation in The Netherlands; the Dutch team comprises Nicole Bosch and Leon Bettondorf. http://www.cpb.nl/en
- Deutsches Institut für Wirtschaftsforschung (DIW-Berlin) is a research centre dedicated to analysis of economic policies in Germany; the German team comprises Peter Haan, Michale Neumann and Luke Haywood. http://www.diw.de/en
Publications
- Bozio, Antoine, Thomas Breda et Julien Grenet “Incidence and Behavioural Response to Social Security Contributions: An Analysis of Kink Points in France”, De Economist, 165 (2): 141-163, 2017.
- Alvaredo, F., Breda, T., Roantree, B. et Saez, E., “Contribution Ceilings and the Incidence of Payroll Taxes”, De Economist (2017) 165: 129.
- Bozio, Antoine, Thomas Breda et Julien Grenet “Incidence of Social Security contributions: Evidence from France”. (Slides)
- Bozio, Antoine, Thomas Breda et Malka Guillot “Taxes and Technological Determinants of Wage Inequalities: France 1976–2010”, PSE Working Paper 2016-05.
- “IPP tax and benefit tables: Social Security Contributions”
Events
12 april 2016 : “Presentation of results to public decision-makers“
29 Feb – 1 March 2016 “The incidence and labour market effects of social security contributions“
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