Huttunen, Kristiina; Pirttilä, Jukka; Uusitalo, Roope - In: Journal of Public Economics 97 (2013) C, pp. 49-60
evidence on their effects is still scarce. This paper examines the employment effects of a Finnish payroll tax subsidy scheme … had no effect on the employment rate or wages of the eligible groups, but it increased slightly working hours among those …