Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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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 show that such reforms will increase work incentives...
