National insurance : how to get rid of a bad tax

Bell, D.N.F. and Kirwan, F. X. (1981) National insurance : how to get rid of a bad tax. Quarterly Economic Commentary, 7 (1). pp. 25-26. ISSN 0306-7866

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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.

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