Conference : "Incidence of Social Security Contributions: Evidence from France"
Antoine Bozio (EHESS, Paris School of Economics) will talk about the earnings responses to three large increases in employer social security contribu-tions (SSCs) in France over the period 1976-2010.
Using a difference-in-differences (DiD) estimation strategy, he nds systematic evidence of increased labour cost, i.e., the absence of full tax shifting to workers, at the individual level, within ve to six years after reforms that increased SSCs with little or no tax-bene t linkage.
Antoine Bozio is director of the Institut des politiques publiques (IPP), associate professor at the Paris School of Economics (PSE, EHESS), and research fellow at the Institute for Fiscal Studies (IFS). He holds a PhD in economics from PSE and his main area of research interest is public economics, with particular focus on pension and tax and bene t systems.