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dc.contributor.authorBennmarker, Helgeen
dc.contributor.authorMellander, Eriken
dc.contributor.authorÖckert, Björnen
dc.date.accessioned2010-02-22-
dc.date.accessioned2011-05-27T09:30:12Z-
dc.date.available2011-05-27T09:30:12Z-
dc.date.issued2008-
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
dc.language.isoengen
dc.publisher|aInstitute for Labour Market Policy Evaluation (IFAU) |cUppsalaen
dc.relation.ispartofseries|aWorking Paper |x2008:19en
dc.subject.jelH22en
dc.subject.jelJ23en
dc.subject.jelJ38en
dc.subject.jelJ58en
dc.subject.jelJ68en
dc.subject.ddc330en
dc.subject.keywordPayroll taxen
dc.subject.keywordlabour demanden
dc.subject.keywordincidenceen
dc.subject.keywordfirm entry/exiten
dc.subject.keyworddifference-in-differencesen
dc.subject.stwLohnsummensteueren
dc.subject.stwArbeitsnachfrageen
dc.subject.stwSteuerinzidenzen
dc.subject.stwMarkteintritten
dc.subject.stwMarktaustritten
dc.subject.stwSchwedenen
dc.titleDo regional payroll tax reductions boost employment?-
dc.typeWorking Paperen
dc.identifier.ppn578827638en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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