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- handle: 10670/1.wv5hdv
- halshs: halshs-02191315
info:eu-repo/semantics/OpenAccess
Mots-clés
Tax- Benefit Linkage Statutory incidence Tax Incidence Payroll Tax H - Public Economics/H.H2 - Taxation, Subsidies, and Revenue/H.H2.H22 - Incidence H - Public Economics/H.H5 - National Government Expenditures and Related Policies/H.H5.H55 - Social Security and Public PensionsSujets proches
Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy TaxesCiter ce document
Antoine Bozio et al., « Does Tax-Benefit Linkage Matter for the Incidence of Payroll Taxes? », HAL-SHS : économie et finance, ID : 10670/1.wv5hdv
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Résumé
We study the earnings responses to six large payroll tax and income tax reforms in France. We find evidence of full pass-through to workers in cases where there is a strong and clear relationship between contributions and expected benefits. By contrast, we find a limited pass-through of employer payroll taxes to workers for reforms with no tax-benefit linkage, and close to full pass-through to workers for income tax reforms nominally incident on employees. Together with a meta-analysis of the literature, we interpret these results as evidence that tax-benefit linkage matters for incidence of payroll taxes, a claim long made by the literature but not backed by empirical evidence to date. Absent tax-benefit linkage, our results suggest that the individual-level incidence of payroll taxes aligns with their statutory incidence.