BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//CREST - ECPv5.1.3//NONSGML v1.0//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:CREST
X-ORIGINAL-URL:https://crest.science
X-WR-CALDESC:Events for CREST
BEGIN:VTIMEZONE
TZID:Europe/Paris
BEGIN:DAYLIGHT
TZOFFSETFROM:+0100
TZOFFSETTO:+0200
TZNAME:CEST
DTSTART:20170326T010000
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:+0200
TZOFFSETTO:+0100
TZNAME:CET
DTSTART:20171029T010000
END:STANDARD
END:VTIMEZONE
BEGIN:VEVENT
DTSTART;TZID=Europe/Paris:20170927T121500
DTEND;TZID=Europe/Paris:20170927T133000
DTSTAMP:20260715T083924
CREATED:20170919T063557Z
LAST-MODIFIED:20170919T063557Z
UID:11919-1506514500-1506519000@crest.science
SUMMARY:Antoine Bozio (Paris School of Economics) - "Incidence of Social Security contributions: Evidence from France"\, joint work with Thomas Breda and Julien Grenet
DESCRIPTION:\nThe Microeconomics Seminar: Every Wednesday at 12:15 pm.\nTime: 12:15 pm – 1:30 pm\nDate: 27th of September 2017\nPlace: Room 3001.\nAntoine BOZIO (Paris School of Economics) – “Incidence of Social Security contributions: Evidence from France”\, joint work with Thomas Breda and Julien Grenet \nAbstract: In this paper\, we study the earnings responses to three large increases in employer social security contributions (SSCs) in France over the period 1976–2010. Using a difference-in-differences (DiD) estimation strategy\, we find systematic evidence of increased labour cost\, i.e.\, the absence of full tax shifting to workers\, at the individual level\, within five to six years after reforms that increased SSCs with little or no tax-benefit linkage. Our DiD estimates point to limited shifting of SSCs to employees in the form of lower wages\, with an estimated employer share of the tax burden between 55 percent and 88 percent. In contrast\, we find evidence of full shifting of increase s in employer SSCs in the case of strong and salient tax-benefit linkage. We interpret these results as providing compelling evidence that the tax-benefit linkage matters for incidence\, and we discuss possible explanations for the non-standard result of long-term nominal incidence of SSCs at the individual level. \n \nOrganizers:\nMarie-Laure Allain (CREST – École polytechnique)\, Pierre Boyer (CREST – École polytechnique) & Laurent Linnemer (CREST – ENSAE ParisTech)\nSponsors:\nCREST\nLunch registration:\nLink (before 24th of September 2017)\n\n
URL:https://crest.science/event/antoine-bozio-paris-school-of-economics-tba-joint-work-with-tba/
CATEGORIES:Economics,Microeconomics
ATTACH;FMTTYPE=:
END:VEVENT
END:VCALENDAR