Shifting from Social Security Contributions to Consumption Taxes The Impact on Low-Income Earner Work Incentives
This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries. Simulation results based on household budget survey microdata sho...
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| Format: | eBook Section |
| Language: | Inglés |
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Paris :
OECD Publishing
2012.
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| Series: | OECD Taxation Working Papers,
no.11. |
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706662906719 |
