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

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Egebark, Johan
  • Kaunitz, Niklas
  • Research Institute of Industrial Economics (IFN)

Entstanden

  • 2017

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