Konferenzbeitrag
Regional payroll tax cuts and individual wages: Heterogeneous effects across education groups
The empirical evidence on the incidence of payroll taxation is primarily based on the wage bill of firms. This paper applies matched employer-employee register data on individual wages for all private sector workers in Norway. Exploiting a payroll tax reform and using the difference-in-difference approach, I find that 1% reduction in labor costs generates 0.5% wage increase. Among low educated workers the degree of tax shifting equals 50%, while the wage response for highly educated is insignificant. Lower payroll taxes have limited effects on employment. The findings imply that the absolute value of the labor demand elasticity decreases with the level of education.
- Sprache
-
Englisch
- Erschienen in
-
Series: 56th Congress of the European Regional Science Association: "Cities & Regions: Smart, Sustainable, Inclusive?", 23-26 August 2016, Vienna, Austria
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Incidence
Labor Demand
Wage Level and Structure; Wage Differentials
Wages, Compensation, and Labor Costs: Public Policy
- Thema
-
Payroll tax cut
individual wages
heterogeneous effects
education
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Stokke, Hildegunn
- Ereignis
-
Veröffentlichung
- (wer)
-
European Regional Science Association (ERSA)
- (wo)
-
Louvain-la-Neuve
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 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.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Konferenzbeitrag
Beteiligte
- Stokke, Hildegunn
- European Regional Science Association (ERSA)
Entstanden
- 2016
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