TY  - RPRT
        AU  - Bozio, Antoine
AU  - Breda, Thomas
AU  - Guillot, Malka
        TI  - The Contribution of Payroll Taxation to Wage Inequality in France
        PY  - 2020/May/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 13317
        UR  - https://www.iza.org/index.php/publications/dp13317
        AB  - 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.
        KW  - wage inequality
KW  - labor cost
KW  - payroll tax
KW  - Social Security contributions
KW  - tax incidence
        ER  -