%0 Report
        %A Bozio, Antoine
%A Breda, Thomas
%A Grenet, Julien
        %T Does Tax-Benefit Linkage Matter for the Incidence of Social Security Contributions?
        %D 2019
        %8 2019 Jul
        %I Institute of Labor Economics (IZA)
        %C Bonn
        %7 IZA Discussion Paper
        %N 12502
        %U https://www.iza.org/publications/dp12502
        %X 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.
        %K tax incidence
%K payroll tax
%K social security contributions
%K tax-benefit linkage