Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives
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- Nico Pestel & Eric Sommer, 2013.
"Shifting Taxes from Labor to Consumption: Efficient, but Regressive?,"
SOEPpapers on Multidisciplinary Panel Data Research
624, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Pestel, Nico & Sommer, Eric, 2013. "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," IZA Discussion Papers 7804, Institute for the Study of Labor (IZA).
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Keywordsconsumption tax; cotisations de sécurité sociale; impôts sur la consommation; incitation à travailler; social security contributions; TVA; VAT; work incentives;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2012-08-23 (All new papers)
- NEP-PBE-2012-08-23 (Public Economics)
- NEP-PUB-2012-08-23 (Public Finance)
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