Arbeitspapier
Payroll taxes and firm performance
The Swedish employer paid payroll tax was reduced substantially for young workers in 2007, causing firms' average social fees to depend on the age structure of their employees. Using pre-reform conditions to define treated and control firms, we show that the lower costs induced by the reduced taxes have no impact on exit rates or profitability. We find negligible effects on gross investments, and negative, but not statistically significant, effects on labor productivity.
- Sprache
-
Englisch
- Erschienen in
-
Series: IFN Working Paper ; No. 1175
- Klassifikation
-
Wirtschaft
Firm Behavior: Empirical Analysis
Taxation and Subsidies: Incidence
Wages, Compensation, and Labor Costs: Public Policy
Firm Performance: Size, Diversification, and Scope
- Thema
-
Payroll taxes
Labor costs
Profitability
Labor productivity
Investments
Windfall gain
Tax subsidy
Firm survival
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Egebark, Johan
Kaunitz, Niklas
- Ereignis
-
Veröffentlichung
- (wer)
-
Research Institute of Industrial Economics (IFN)
- (wo)
-
Stockholm
- (wann)
-
2017
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Egebark, Johan
- Kaunitz, Niklas
- Research Institute of Industrial Economics (IFN)
Entstanden
- 2017