National insurance: how to get rid of a bad tax

D.N.F. Bell, F. X. Kirwan

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    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.
    Original languageEnglish
    Pages (from-to)25-26
    Number of pages2
    JournalQuarterly Economic Commentary
    Issue number1
    Publication statusPublished - Jul 1981


    • UK economic growth
    • economic conditions
    • global economic performance
    • deflation


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