@TechReport{iza:izadps:dp13317,
            	author={Bozio, Antoine and Breda, Thomas and Guillot, Malka},
            	title={The Contribution of Payroll Taxation to Wage Inequality in France},
            	year={2020},
	month={May},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={13317},
            	url={https://www.iza.org/index.php/publications/dp13317},
	abstract={Over the 1967-2015 period, net wage inequality has decreased in France by 25%, in contrast to the significant increase experienced by most developed countries. Less well known is the fact that labor cost inequality has actually increased by 8% over the same period. We show that, (a) standard demand-side explanations for the rise in inequality apply in France when tested using measures of labor cost (as they should be); (b) reforms to payroll taxation, jointly with increases in the minimum wage, can explain a large part of the decrease in net wage inequality, in the context of increasing market inequality.},
	keywords={wage inequality;labor cost;payroll tax;Social Security contributions;tax incidence},
            }