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Year of publication
Subject
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Sozialversicherungsbeitrag 1,696 Social security contribution 1,695 Deutschland 517 Germany 508 Theorie 345 Theory 344 Beschäftigungseffekt 253 Employment effect 251 Gesetzliche Rentenversicherung 216 Public pension system 216 Einkommensteuer 191 Income tax 190 payroll tax 171 Steuerbelastung 162 Tax burden 161 Gewerbesteuer 149 Local business tax 149 Gesetzliche Krankenversicherung 141 Wirkungsanalyse 140 Impact assessment 139 USA 139 Steuerwirkung 138 Public health insurance 137 United States 137 Tax effects 134 Arbeitskosten 133 Labour costs 133 Frankreich 132 France 129 Social security 123 Soziale Sicherheit 121 Sozialversicherung 117 Schätzung 111 Estimation 107 Finanzierung der Sozialversicherung 107 Social security financing 107 Social insurance 103 Lohnsteuer 99 Arbeitsangebot 98 Steuerreform 98
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Online availability
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Free 753 Undetermined 217 CC license 14
Type of publication
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Book / Working Paper 1,167 Article 709 Journal 8 Other 1
Type of publication (narrower categories)
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Graue Literatur 587 Non-commercial literature 587 Article in journal 547 Aufsatz in Zeitschrift 547 Working Paper 481 Arbeitspapier 452 Aufsatz im Buch 154 Book section 154 Amtsdruckschrift 54 Government document 54 Hochschulschrift 47 Thesis 40 Advisory report 21 Gutachten 21 Bibliografie enthalten 14 Bibliography included 14 Statistik 12 Collection of articles of several authors 11 Sammelwerk 11 Forschungsbericht 7 Statistics 7 Aufsatzsammlung 6 Collection of articles written by one author 5 Conference paper 5 Konferenzbeitrag 5 Konferenzschrift 5 Sammlung 5 Case study 3 Fallstudie 3 Mehrbändiges Werk 3 Multi-volume publication 3 Tabelle 3 Article 2 No longer published / No longer aquired 2 Abstract 1 Bibliografie 1 Conference proceedings 1 Festschrift 1 Gesetz 1 Law 1
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Language
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English 1,116 German 488 French 130 Undetermined 100 Spanish 12 Dutch 11 Swedish 9 Polish 7 Italian 6 Russian 5 Czech 3 Croatian 2 Norwegian 2 Bulgarian 1 Finnish 1 Portuguese 1 Slovenian 1 Serbian 1
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Author
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Boss, Alfred 19 Steiner, Viktor 19 Riphahn, Regina T. 18 Mulligan, Casey B. 16 Benzarti, Youssef 15 Breda, Thomas 15 Rioux, Laurence 15 Harju, Jarkko 14 Elschner, Christina 13 Lehmann, Etienne 13 Pestieau, Pierre 13 Werding, Martin 13 Zika, Gerd 13 Bozio, Antoine 12 Saez, Emmanuel 12 Breyer, Friedrich 11 Neumann, Michael 11 Roantree, Barra 11 Schoefer, Benjamin 11 Seim, David 11 Ulrich, Volker 11 Egebark, Johan 10 Erbsland, Manfred 10 Feil, Michael 10 Immervoll, Herwig 10 Kaunitz, Niklas 10 Marical, François 10 Richter, Wolfram F. 10 Schmähl, Winfried 10 Walwei, Ulrich 10 Börsch-Supan, Axel 9 Collischon, Matthias 9 Egger, Peter 9 Langot, François 9 Schwager, Robert 9 Sopraseuth, Thepthida 9 Adam, Stuart 8 Cygan-Rehm, Kamila 8 Fenge, Robert 8 Freier, Ronny 8
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Institution
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International Monetary Fund (IMF) 83 OECD 50 National Bureau of Economic Research 42 International Monetary Fund 38 Österreichisches Institut für Wirtschaftsforschung 9 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 5 Frankreich / Conseil des Prélèvements Obligatoires 5 Institute for the Study of Labor (IZA) 5 Pensions Institute 4 Valtion taloudellinen tutkimuskeskus (VATT), Government of Finland 4 Institutet för Arbetsmarknads- och Utbildningspolitisk Utvärdering (IFAU), Arbetsmarknadsdepartementet 3 Inter-American Development Bank 3 Belgien / Bureau du Plan 2 Deutsches Institut für Wirtschaftsforschung 2 Deutschland / Bundesministerium der Finanzen 2 Economics Research, World Bank Group 2 Ernst-Moritz-Arndt-Universität Greifswald / Rechts- und Staatswissenschaftliche Fakultät 2 Federal Reserve Bank of San Francisco 2 Forschungsinstitut zur Zukunft der Arbeit 2 Frankreich / Commissariat Général du Plan 2 HAL 2 Hans-Böckler-Stiftung 2 Inter-American Center of Tax Administrations 2 Internationaler Währungsfonds 2 OECD / Directorate for Employment, Labour and Social Affairs 2 RWI - Leibniz-Institut für Wirtschaftsforschung 2 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 2 School of Economics, University College Dublin 2 University of Cambridge / Microsimulation Unit 2 W.E. Upjohn Institute for Employment Research 2 Zentrum für Europäische Wirtschaftsforschung 2 Arbeitsförderungsinstitut <Bozen> 1 Australien / Taxation Office 1 Banque de France 1 Belgien / Office National de Sécurité Sociale 1 Bertelsmann Stiftung 1 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 1 Bund der Steuerzahler / Karl-Bräuer-Institut 1 Bundesvereinigung der Deutschen Arbeitgeberverbände 1 CASE 1
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Published in...
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Working paper / National Bureau of Economic Research, Inc. 43 NBER working paper series 42 IMF Working Papers 40 NBER Working Paper 39 IMF Staff Country Reports 36 OECD Tax Statistics 34 Discussion paper series / IZA 32 CESifo working papers 27 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 23 Journal of public economics 16 IZA Discussion Papers 15 International tax and public finance 13 IZA Discussion Paper 12 National tax journal 12 Discussion paper 11 Discussion papers / Deutsches Institut für Wirtschaftsforschung 11 MEA discussion papers 10 Economie & prévision : EP 9 FinanzArchiv : European journal of public finance 9 Revue économique : revue bimestrielle 9 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 8 Discussion paper / Centre for Economic Policy Research 8 Economie et statistique 8 Revue de l'OFCE 8 Revue française d'économie : RFE 8 Sozialer Fortschritt : unabhängige Zeitschrift für Sozialpolitik 8 Working paper 8 Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation 7 CESifo Working Paper Series 7 De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association 7 Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit 7 Kiel policy brief 7 Kieler Arbeitspapiere 7 Applied economics letters 6 CESifo Working Paper 6 Discussion paper / The Pensions Institute, Cass Business School, City University 6 Fiscal studies : the journal of the Institute for Fiscal Studies 6 IAB-Kurzbericht : aktuelle Analysen aus dem Institut für Arbeitsmarkt- und Berufsforschung 6 IMF Occasional Papers 6 ZeS-Arbeitspapier / Zentrum für Sozialpolitik, Universität Bremen 6
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Source
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ECONIS (ZBW) 1,712 RePEc 139 EconStor 32 BASE 2
Showing 1 - 50 of 1,885
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Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2024
How much employment can be generated by decreasing payroll taxes? We examine this question by exploring the staggered rollout of a large payroll tax reform in Brazil. Using administrative matched employer-employee data, we find an increase of 5 percent on employment due to both firm growth and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329694
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Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2023
This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary jobs and 18 months for permanent jobs....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014333346
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Republic of Armenia : Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps
International Monetary Fund / Fiscal Affairs Dept - 2025
This report presents results on a review of data available to the State Revenue Committee for estimating the Personal Income Tax and Social Security Contribution gaps. It is concluded that SRC has sufficient quality data available from operational audits to assess the gaps
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015328066
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Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2025
How much employment can be generated by decreasing payroll taxes? We examine this question by exploring the staggered rollout of a large payroll tax reform in Brazil. Using administrative matched employer-employee data, we find an increase of 5 percent on employment due to both firm growth and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015361405
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Abgabenleistung nach Einkommensarten
Fink, Marian; Rocha-Akis, Silvia - Österreichisches Institut für Wirtschaftsforschung - 2025
Die Studie untersucht den Beitrag der unterschiedlichen Einkommensarten, insbesondere der Einkommen aus unselbständiger Beschäftigung zur Finanzierung der öffentlichen Haushalte im Jahr 2019. Neben dem typischerweise dargestellten Aufkommen aus direkten Abgaben (Sozialbeiträge und...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015205182
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Perception and salience of social security contribution incentives : evidence from voluntary contributions
Iraizoz, Ander - 2025
In this paper, I investigate how individuals perceive the implicit contribution incentives provided by public pension systems. I use the unique setting of the Spanish public pension system, where self-employed workers are allowed to voluntarily determine the level of their Social Security...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189923
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Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013204514
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Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2022
This paper studies the labor market effects of a large employer-borne payroll tax cut for unemployed women, introduced in Italy since 2013. I combine social security data with several empirical approaches, leveraging the time-limited application of the tax scheme and discontinuities in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013171093
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Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013093056
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The economic and market impacts of the UK budget
Ilzetzki, Ethan; Grzana, Marta - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015190084
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Peru : PERUMOD v2.5 : 2019-2023
Torres, Javier; Chang, Rodrigo - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193499
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Ecuador : ECUAMOD v4.3 : 2011-2023
Jara, H. Xavier; Martín, Fernando; Montesdeoca, Lourdes; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193501
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Colombia : COLMOD v2.4 : 2019-2023
Rodriguez, David; Silva, Johana; Zapata, Mateo - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193503
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Uganda : UGAMOD v2.1 : 2018-2023
Barugahara, Tina Kaidu; Waiswa, Ronald; Ayo, Joseph Okello - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193528
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Zanzibar : ZANMOD v1.1 : 2019-2023
Haji, Haji Gora; Hemed, Issa; Kisanga, Elineema; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193555
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Minijobs as stepping stones to regular employment : overall trends and the role of Midijob reforms
Collischon, Matthias; Herget, Anna; Riphahn, Regina T. - In: Journal for labour market research 58 (2024) 1, pp. 1-18
Minijobs are subsidized small jobs below a fixed earnings threshold. Since a reform in 2003, they are viewed as stepping stones to the first labor market. However, the Minijob subsidy generates a 'Minijob trap' that causes vast bunching at the Minijob earnings threshold. Therefore, Midijobs were...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015175775
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Phasing out payroll tax subsidies
Herget, Anna; Riphahn, Regina T. - 2024
Many countries subsidize low-income employments or small jobs. These subsidies and their phasing out can generate labor market frictions and distort incentives. The German Minijob program subsidizes low-income jobs. It generates a 'Minijob trap' with substantial bunching along the earnings...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015179219
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Estimation methods for the personal oncome tax gap (including social security contributions) in the EU : Part 2: An approach based on survey data
European Commission / Directorate-General for Taxation …; … - 2024
This report presents the findings from an experimental estimation of the personal income tax (PIT) and social security contributions (SSC) compliance gaps for Austria (years 2009, 2014, 2019) and Poland (years 2016-2021). The methodology used was developed during Phase I of this study, which...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015322484
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The tax wedge on the employer side in Italy
Caiumi, Antonella; Rinaldi, Marco - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015325292
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New employer payroll taxes and entrepreneurship
Guo, Audrey; Wallskog, Melanie - 2024
How costly are taxes for young firms? In this paper, we demonstrate that even small payroll taxes significantly distort entry, growth, and hiring decisions. First, leveraging cross-sectional variation in the taxes faced by new employers, we find that higher taxes discourage new firms from hiring...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156766
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Phasing out payroll tax subsidies
Herget, Anna; Riphahn, Regina T. - 2024
Many countries subsidize low-income employments or small jobs. These subsidies and their phasing out can generate labor market frictions and distort incentives. The German Minijob program subsidizes low-income jobs. It generates a "Minijob trap" with substantial bunching along the earnings...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015163188
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Payroll tax incidence : evidence from unemployment insurance
Guo, Audrey - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077371
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Entgelte von sog. UGC-Plattformen für künstlerisch/publizistische Leistungen und deren Einbeziehung in die Künstlersozialabgabe
Hoose, Fabian; Rosenbohm, Sophie - Institut Arbeit und Qualifikation - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078216
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Analysis of the payment discipline of trade-licence holders regarding social insurance contributions in the Slovak Republic
Hajdúková, Tatiana; Lukáčiková, Edita - In: Financial internet quarterly 20 (2024) 1, pp. 1-13
Guarantee of autonomy and stability of economic subjects from the government can be consid- ered an important gauge of state security. Due to the financial, migration and energy crisis, we can observe a notable increase of social problems, which gives more importance to the policy for social...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014496609
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Increasing pay related social insurance to fund the State Pension : incidence and effectiveness
Doorley, Karina; Tuda, Dora - 2024
Demographic change is putting pressure on the sustainability of State Pension systems in many developed countries. In Ireland, there have been recent calls to reform the system of contributions and/or increase the State Pension age in order to avoid significant shortfalls in the Social Insurance...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014552766
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Les freins à la progression salariale : enquêtes sur l'impact des dispositifs socio-fiscaux
Redoulès, Olivier; Koléda, Gilles; Touili, Meriem; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014552799
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Payroll tax reductions for minimum wage workers : relative labor cost or cash windfall effects?
Cottet, Sophie - 2024
This paper uses administrative employer-employee data to uncover the effects of a large payroll tax reduction for minimum-wage workers in France. Exploiting the change in labor costs both at the job level and at the firm level, I find that the policy spurred an additional 13 percentage points...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014521171
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Corporate taxes and labor market informality evidence from China
Deng, Guoying; Du, Pengcheng; Hernandez, Manuel A.; Xu, Shu - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014582860
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The effect of direct and indirect taxes on economic growth in developed countries
Shaqiri, Valentina; Elshani, Alban; Ahmeti, Skender - In: Mokslo darbai / Vilniaus Universitetas 103 (2024) 2, pp. 123-139
This paper examines how the economic growth in advanced countries is affected by various types of tax revenue. Ten developed countries were chosen based on the Human Development Index, and data from 1995 to 2020 were examined using the feasible generalized least squares method. A total of 260...
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Equilibrium effects of payroll tax reductions and optimal policy design
Breda, Thomas; Haywood, Luke; Wang, Haomin - In: Labour economics : an international journal 91 (2024), pp. 1-27
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The unusual French policy mix towards labour market inequalities
Bozio, Antoine - In: Fiscal studies : the journal of the Institute for … 45 (2024) 1, pp. 43-54
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Are payroll tax cuts absorbed by insiders? : evidence from the Swedish retail industry
Westerberg, Hans Seerar - 2021
It is commonly argued that payroll tax cuts are inefficient for increasing employment among outsiders because insiders will use their power to bargain for higher wages at the expense of outsiders’ possibility of becoming employed. The extent to which insiders or outsiders reap the rewards of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012605883
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Labor market institutions and the incidence of payroll taxation
Kim, Jinyoung; Kim, Seonghoon; Koh, Kanghyock - 2021
Despite unambiguous predictions of the canonical model of a competitive labor market, empirical studies on the labor market effects of payroll taxation provide conflicting evidence. Our meta-analysis shows that varying degrees of labor market competitiveness across places and time could be one...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012517601
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Take-up of payroll tax-based subsidies during the COVID-19 pandemic
Goodman, Lucas - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012800732
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Taxing the gender gap: Labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2023
This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary jobs and 18 months for permanent jobs....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014480719
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Resultados de la recaudación del impuesto a las nóminas en el caribe mexicano: Gestión presidencial 2018 - 2019
Puls, Sergio Lagunas; Rocha Martínez, Beatriz de la … - In: Revista de Métodos Cuantitativos para la Economía y … 36 (2023), pp. 1-17
Analysis has been made on whether the presidential administration of Mexico, which began in December 2018 with anti-neoliberal economic policies, has had an impact and to what extent whit respect to the collection of the payroll tax in the state of Quintana Roo and, as a contrast variable, the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014494489
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A blueprint for a better tax treatment of pensions
Adam, Stuart; Delestre, Isaac; Emmerson, Carl; … - 2023
How should pensions be taxed? We propose income tax and National Insurance reforms that would more evenly support pension saving. Pensions are the biggest component of household wealth and are treated favourably by the tax system. That means getting pensions tax design right matters. It matters...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013549061
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Under the Burden : Impact of Social Security Contributions on Stock Market Performance
Zhu, Zhikai; Wang, Xiaoyan; Li, Rui - 2023
We attempt to examine the impact of the social security contributions on firms' market performance in the context of the 2010 Social Security Act. Using a sample of Chinese A-share listed firms, we use a difference-in-difference strategy to identify a causal relationship between the impact of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014354836
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Processing Export and Firms' Social Security Contributions in China : The Role of Supply Chain Pressure
Zhang, Yanzhe; Xu, Helian - 2023
This paper investigates the effects of processing export on firms' social security contributions. A consistent pattern emerges that processing exporters in China have higher actual contributions relative to ordinary exporters, which is intriguing as they have been found to be inferior on various...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014355749
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The Causes of Duality in the Labor Market : Evidence from Spain's Payroll Tax and Employment Protection Reforms
Elias, Ferran - 2023
This paper uses administrative data to analyze a policy that lowered payroll taxes and severance payments for workers older than 45 hired on open-ended contracts. We find small positive effects on open-ended employment. Instead, firms use the money they save on open-ended workers to increase...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014355946
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Unbundling Social Security from the Payroll Tax
Ordower, Henry - 2023
To preserve social security as a welfare program primarily for older individuals and to ameliorate the distributional inequity of funding social security across income and wealth levels, this article recommends unbundling the benefit side of social security from its longstanding payroll tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014357485
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Midijob reform : increased redistribution in pension insurance : noticeable costs, relief not well targeted
Buslei, Hermann; Geyer, Johannes; Haan, Peter - In: DIW weekly report : economy, politics, science : a … 13 (2023) 7, pp. 63-70
The German Federal Government has expanded subsidies for employees with low gross wages (midijob employees) as of January 1, 2023, and raised the upper earnings limit to 2,000 euros. As a result, around 6.2 million midijob employees will benefit from paying reduced social security contributions...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014235014
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Taxing the Gender Gap : Labor Market Effects of A Payroll Tax Cut for Women in Italy
Rubolino, Enrico - 2023
This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary jobs and 18 months for permanent jobs....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014343931
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Optimal Life Cycle Social Security Tax
Ge, Zhigang; Chu, Yuchi - 2023
The unfunded social security has long been criticized for reducing capital stock and social welfare. In this paper, we study the aggregate and welfare effects of reforms that make social security tax (SST) age dependent. We characterize the optimal age-dependent SST schedule that maximizes...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014344331
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Dynamic Causal Forests, with an Application to Payroll Tax Incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
This paper develops a machine-learning method that allows researchers to estimate heterogeneous treatment effects with panel data in a setting with many covariates. Our method, which we name the dynamic causal forest (DCF) method, extends the causal-forest method of Wager and Athey (2018) by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014346998
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Dynamic causal forests, with an application to payroll tax incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431302
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Efectos del impuesto sobre nóminas en la economía de Nuevo León : un modelo de precios insumo-producto extendido
Ramírez Grimaldo, Nelly Cristina; Chapa Cantú, Joana … - In: Economía teoría y práctica 31 (2023) 58, pp. 121-144
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014464118
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Dynamic causal forests, with an application to payroll tax incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
This paper develops a machine-learning method that allows researchers to estimate heterogeneous treatment effects with panel data in a setting with many covariates. Our method, which we name the dynamic causal forest (DCF) method, extends the causal-forest method of Wager and Athey (2018) by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014307152
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Do reduced labor costs increase employment among minimum wage workers? : evidence from a Swedish payroll tax cut
Daunfeldt, Sven-Olov; Gidehag, Anton; Westerberg, Hans … - 2023
We use a youth payroll tax cut in Sweden to investigate whether retail firms that were exposed to substantial labor cost savings increased employment of minimum wage workers more than firms that received smaller labor cost savings. Our dataset includes information on both contracted wages and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014252466
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Resultados de la recaudación del impuesto a las nóminas en el caribe mexicano : gestión presidencial 2018 - 2019
Puls, Sergio Lagunas; Rocha Martínez, Beatriz de la … - In: Revista de métodos cuantitativos para la economía y … 36 (2023), pp. 1-17
Analysis has been made on whether the presidential administration of Mexico, which began in December 2018 with anti-neoliberal economic policies, has had an impact and to what extent whit respect to the collection of the payroll tax in the state of Quintana Roo and, as a contrast variable, the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014451928
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