TATO

The Effects of Payroll Tax Caps and Payroll Tax Changes on the Distribution of Earnings

Coordinatore	THE CHANCELLOR, MASTERS AND SCHOLARS OF THE UNIVERSITY OF OXFORD    more  Organization address address: University Offices, Wellington Square city: OXFORD postcode: OX1 2JD contact info Titolo: Ms. Nome: Linda Cognome: Polik Email: send email Telefono: +44 1865 289811 Fax: +44 1865 289801
Nazionalità Coordinatore	United Kingdom [UK]
Totale costo	160˙091 €
EC contributo	160˙091 €
Programma	FP7-PEOPLE Specific programme "People" implementing the Seventh Framework Programme of the European Community for research, technological development and demonstration activities (2007 to 2013)
Code Call	FP7-PEOPLE-2007-2-1-IEF
Funding Scheme	MC-IEF
Anno di inizio	2008
Periodo (anno-mese-giorno)	2008-09-01   -   2010-08-31

 Partecipanti

#	participant	country	role	EC contrib. [€]
1	THE CHANCELLOR, MASTERS AND SCHOLARS OF THE UNIVERSITY OF OXFORD  Organization address address: University Offices, Wellington Square city: OXFORD postcode: OX1 2JD contact info Titolo: Ms. Nome: Linda Cognome: Polik Email: send email Telefono: +44 1865 289811 Fax: +44 1865 289801	UK (OXFORD)	coordinator	0.00

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 Obiettivo del progetto (Objective)

'This project analyzes the effects of capped payroll taxes on the distributions of labor costs, gross and net earnings. Such payroll taxes impose a flat tax rate, divided between employee and employers, on earnings up to an earnings cap above which the marginal tax rate drops to zero. With no labor supply responses, standard theory predicts that the density distribution of labor costs (earnings inclusive of all payroll taxes) should be smooth around the cap and hence that the density distribution of net-of-tax earnings should display a discontinuity at the cap. The theory also predicts that year to year net-of-tax pay raises should be higher for workers above the payroll tax cap than for workers below the cap. Such predictions can be empirically evaluated with new microdata bases. The project also studies the individual and firm responses to payroll tax changes.'