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dc.contributor.authorBennmarker, Helgeen_US
dc.contributor.authorMellander, Eriken_US
dc.contributor.authorÖckert, Björnen_US
dc.date.accessioned2010-02-22en_US
dc.date.accessioned2011-05-27T09:30:12Z-
dc.date.available2011-05-27T09:30:12Z-
dc.date.issued2008en_US
dc.identifier.urihttp://hdl.handle.net/10419/45771-
dc.description.abstractUsing a Difference-in-Differences approach we evaluate the effects of a 10 percentage points reduction in the payroll tax introduced in 2002 for firms in the northern part of Sweden. We find no employment effects for existing firms and can rule out that a 1 percentage point payroll tax reduction would increase employment with more than 0.2 percent. We do, however, find that tax reductions have significantly positive effects on the average wage bill per employee. These are likely to be driven by higher average wages, but might also be due to more hours worked. As a sensitivity check we investigate if reduced payroll taxes affect the likelihood of firm entry and exit, and find some support for a net firm inflow. Our attempts to assess concomitant effects on employment indicate that payroll tax reductions might yield increases in employment through the start-up of new firms.en_US
dc.language.isoengen_US
dc.publisherInst. for Labour Market Policy Evaluation Uppsalaen_US
dc.relation.ispartofseriesWorking paper // IFAU - Institute for Labour Market Policy Evaluation 2008:19en_US
dc.subject.jelH22en_US
dc.subject.jelJ23en_US
dc.subject.jelJ38en_US
dc.subject.jelJ58en_US
dc.subject.jelJ68en_US
dc.subject.ddc330en_US
dc.subject.keywordPayroll taxen_US
dc.subject.keywordlabour demanden_US
dc.subject.keywordincidenceen_US
dc.subject.keywordfirm entry/exiten_US
dc.subject.keyworddifference-in-differencesen_US
dc.subject.stwLohnsummensteueren_US
dc.subject.stwArbeitsnachfrageen_US
dc.subject.stwSteuerinzidenzen_US
dc.subject.stwMarkteintritten_US
dc.subject.stwMarktaustritten_US
dc.subject.stwSchwedenen_US
dc.titleDo regional payroll tax reductions boost employment?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn578827638en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
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