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 @email 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). Slides, Discussant's slides
Damon Jones (Chicago): ‘Earnings adjustment frictions: evidence from the [US] social security earnings test’ (with Alex Gelber and Dan Sacks). Slides, Discussant's slides
Michael Neumann (DIW): ‘The role of aggregate preferences for individual labour supply: evidence from marginal employment in Germany’ (with Luke Haywood). Slides, Discussant's slides
Nicole Bosch (CPB): ‘Earnings responses to payroll and income taxation: evidence from variation in Dutch pension rates’ (with Maja Micevska Scharf). Slides, Discussant's slides
Thomas Breda (IPP/PSE): ‘Taxes and technological determinants of wage inequalities: France 1976-2010’ (with Antoine Bozio and Malka Guillot). Slides, Discussant's slides
Enda Hargaden (Michigan): ‘Taxpayer responses over the cycle: evidence from Irish notches’. Slides, Discussant's slides
Tuomas Matikka (VATT): ‘The accuracy of bunching methods under optimization frictions: students' constraints’ (with Tuomas Kosonen). Slides, Discussant's slides
Antoine Bozio (IPP/PSE): ‘Incidence of social security contributions: Evidence from France’ (with Thomas Breda and Julien Grenet, updated). Slides, Discussant's slides
Michael Neumann (DIW) and David Phillips (IFS): ‘Cross-country analysis: aggregate and cell-based approaches’. Slides (Michael Neumann), Slides (David Phillips)
Speakers
Barra Roantree
Barra is a Research Fellow at IFS and Assistant Professor of Economics at Trinity College Dublin.
Stuart Adam
Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.
Richard Blundell
Richard is Co-Director of the Centre for the Microeconomic Analysis of Public Policy (CPP) and Senior Research Fellow at IFS.
Nicole Bosch
Antoine Bozio
Antoine is a Research Fellow, an Associate Professor at the EHESS, and Director of the Institut des Politiques Publiques (IPP) in Paris.
Peter Haan
Head of department of Public Economics at DIW Berlin and Professor of Public Economics at Freie Universität Berlin.
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