Work

National insurance : how to get rid of a bad tax

Year: 1981

Type: article

Abstract: Successive governments have attempted to conceal from the public the true nature of national insurance payments, which in 1979/1980 are expected to exceed £19,000m. Though termed 'contributions' , implying their payment is voluntary, for employees they are a form of income tax; for employers they are a form of corporate tax. This brief paper will explore the effects of national insurance on the wider economy and consider alternative taxation models.

Source: Strathprints: The University of Strathclyde institutional repository (University of Strathclyde)

Authors: David Bell, Frank X. Kirwan

Institution: University of Stirling

Language: English

Topic: Economic and Fiscal Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W601033158

FWCI:

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Related to: 10