Incidence and behavioural response to social security contributions : an analysis of kink points in France
Year of publication: |
June 2017
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Authors: | Bozio, Antoine ; Breda, Thomas ; Grenet, Julien |
Published in: |
De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association. - Dordrecht : Kluwer, ISSN 0013-063X, ZDB-ID 216123-0. - Vol. 165.2017, 2, p. 144-163
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Subject: | Social security contributions | Payroll tax | Tax incidence | Sozialversicherungsbeitrag | Social security contribution | Frankreich | France | Steuerinzidenz | Steuerwirkung | Tax effects | Arbeitskosten | Labour costs | Schätzung | Estimation | Grenzsteuersatz | Marginal tax rate |
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