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Erscheinungsjahr: 
2022
Schriftenreihe/Nr.: 
IFS Working Papers No. 22/49
Verlag: 
Institute for Fiscal Studies (IFS), London
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 high-productivity firms offering high-wage jobs. At the same time, wages only increase at high-productivity 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
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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