Schnalzenberger, Mario; Winter-Ebmer, Rudolf - Austrian Center for Labor Economics and the Analysis of … - 2008
In 1996 Austria introduced a tax for the layoff of older workers, which was tightened in 2000. The regulation requires … use data from Austrian social security records to investigate if such layoff taxes lead to less firing of older workers … reductions in layoff behavior for workers aged 50 and above after the tightening of the tax. …