35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK

Stuart Adam, David Phillips, Barra Roantree

NBER Working Paper No. 23336
Issued in April 2017

---- Acknowledgments ----

The authors thank Richard Blundell, Raj Chetty, Carl Emmerson, Jon Gruber, Henrik Kleven, Thomas Le Barbanchon, Emmanuel Saez, Andrea Weber and seminar participants at the IFS and the 2016 Trans-Atlantic Public Economics Seminar for helpful comments. We especially thank colleagues at DIW Berlin, CPB Netherlands and IPP Paris School of Economics, working with us on the broader project on ‘The impact of social security contributions on earnings’ of which this paper is a part, for many helpful discussions throughout the course of the project. All errors and omissions are the responsibility of the authors. We gratefully acknowledge funding from ESRC Research Grant ES/K006185/1, the European Research Council (reference ERC-2010-AdG-269440-WSCWTBDS) and the ESRC Centre for the Microeconomic Analysis of Public Policy based at the Institute for Fiscal Studies (ES/M010147/1). Data from the New Earnings Survey Panel Dataset is produced by the Office for National Statistics and supplied by the Secure Data Service at the UK Data Archive. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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