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The incidence and labour market effects of social security contributions

 

Social security contributions (SSCs) represent a very large share of total taxation in OECD countries (26.1% in 2013), yet empirical studies of their effects on earnings are surprisingly limited. This two-day academic workshop at the Institute for Fiscal Studies will feature 9 papers on the incidence and labour market effects of SSCs, alongside a panel discussion on lessons learnt and directions for future research.

The workshop will begin at 11.00 on Monday 29 February (with registration from 10.45) and 9.30 on Tuesday 1 March. 

The workshop is funded by the Economic and Social Research Council (grant ES/K006185/1) through the Open Research Area (ORA) programme. 

Please email events@ifs.org.uk to request a place on this workshop. 

 

Papers being presented: 

Barra Roantree (IFS): ‘Frictions and the elasticity of taxable income: evidence from bunching at tax thresholds in the UK’ (with Stuart Adam, James Browne and David Phillips). SlidesDiscussant's slides

Damon Jones (Chicago): ‘Earnings adjustment frictions: evidence from the [US] social security earnings test’ (with Alex Gelber and Dan Sacks). SlidesDiscussant's slides

Michael Neumann (DIW): ‘The role of aggregate preferences for individual labour supply: evidence from marginal employment in Germany’ (with Luke Haywood). SlidesDiscussant's slides

Nicole Bosch (CPB): ‘Earnings responses to payroll and income taxation: evidence from variation in Dutch pension rates’ (with Maja Micevska Scharf). SlidesDiscussant's slides

Thomas Breda (IPP/PSE): ‘Taxes and technological determinants of wage inequalities: France 1976-2010’ (with Antoine Bozio and Malka Guillot). SlidesDiscussant's slides

Enda Hargaden (Michigan): ‘Taxpayer responses over the cycle: evidence from Irish notches’. SlidesDiscussant's slides

Tuomas Matikka (VATT): ‘The accuracy of bunching methods under optimization frictions: students' constraints’ (with Tuomas Kosonen). SlidesDiscussant's slides 

Antoine Bozio (IPP/PSE): ‘Incidence of social security contributions: Evidence from France’ (with Thomas Breda and Julien Grenet, updated). SlidesDiscussant's slides

Michael Neumann (DIW) and David Phillips (IFS): ‘Cross-country analysis: aggregate and cell-based approaches’. Slides (Michael Neumann), Slides (David Phillips)

 

Programme

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