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Does Tax-Benefit Linkage Matter for the Incidence of Social Security Contributions?

Abstract : 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 a 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.
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https://halshs.archives-ouvertes.fr/halshs-02191315
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Submitted on : Tuesday, August 18, 2020 - 11:17:31 AM
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  • HAL Id : halshs-02191315, version 3

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Antoine Bozio, Thomas Breda, Julien Grenet. Does Tax-Benefit Linkage Matter for the Incidence of Social Security Contributions?. 2020. ⟨halshs-02191315v3⟩

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