Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/282216 
Erscheinungsjahr: 
2022
Schriftenreihe/Nr.: 
KRTK-KTI Working Papers No. KRTK-KTI WP - 2022/23
Verlag: 
Hungarian Academy of Sciences, Institute of Economics, Centre for Economic and Regional Studies, Budapest
Zusammenfassung: 
We study the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard equilibrium job search model, we examine the heterogeneous impact of the policy. Employment increases most at low-productivity firms offering low-wage jobs, which tend to hire from unemployment, while the effects are more muted for highproductivity firms offering high-wage jobs. At the same time, wages only increase at highproductivity firms. These results point to important heterogeneity in the incidence of payroll tax cuts across firms and highlight that payroll taxes have a significant impact on the composition of jobs in the labor market.
Schlagwörter: 
payroll tax
tax incidence
firm heterogeneity
JEL: 
H24
H32
J23
J31
Dokumentart: 
Working Paper

Datei(en):
Datei
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