@TechReport{iza:izadps:dp12502,
            	author={Bozio, Antoine and Breda, Thomas and Grenet, Julien},
            	title={Does Tax-Benefit Linkage Matter for the Incidence of Social Security Contributions?},
            	year={2019},
	month={Jul},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={12502},
            	url={https://www.iza.org/publications/dp12502},
	abstract={We study the earnings responses to three large increases in employer Social Security contributions (SSCs) in France. We find evidence of full pass-through to workers in the case of a strong and salient relationship between contributions and expected benefits. By contrast, we find limited pass-through of employer SSCs to wages for reforms that increased SSCs with no tax-benefit linkage. Together with a meta-analysis of the literature, we interpret these results as evidence that tax-benefit linkage and its salience matter for incidence, a claim long made by the literature but not backed by direct empirical evidence to date.},
	keywords={tax incidence;payroll tax;social security contributions;tax-benefit linkage},
            }