Author: Frode JohansenPublisher:
ISBN: 9788257091903
Category :
Languages : en
Pages : 21
Book Description
Wage and Employment Effects of Payroll Taxes and Investment Subsidies
Author: Frode JohansenPublisher:
ISBN: 9788257091903
Category :
Languages : en
Pages : 21
Book Description
Wage and employment effects of payroll taxes and investment subsidies
Author: The Impact of Differential Payroll Tax Subsidies on Minimum Wage Employment
Author: Francis KramarzPublisher:
ISBN:
Category : Labor market
Languages : en
Pages : 44
Book Description
Paper examines the impact of changes of total labour costs on employment of low-wage workers in France in a period 1980 to 1990, that saw steady increases followed by sudden and large decrease in minimum wage costs. The impact of tax subsidy is also explored.
Taxes, Subsidies and Equilibrium Labour Market Outcomes
Author: Dale MortensenPublisher:
ISBN:
Category : Employees
Languages : en
Pages : 44
Book Description
Impact of the Administration's Tax Stimulus Package on Small Business and Examination of Employment Tax Credit Alternatives
Author: United States. Congress. Senate. Select Committee on Small BusinessPublisher:
ISBN:
Category : Employment tax credit
Languages : en
Pages : 474
Book Description
Employment tax credits as a fiscal policy tool
Author: Gary C. FethkePublisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 34
Book Description
Taxation and Unemployment
Author: Howell H. ZeePublisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 62
Book Description
This paper reviews conceptual linkages between taxation and unemployment, available empirical evidence and country policies that may have a bearing on these linkages in the OECD and in a sample of developing and transitional economies. It concludes that the emphasis in policy should be placed on minimizing tax distortions, rather than on formulating activist tax policies to reduce unemployment.
Employment Effects of Payroll Tax Subsidies
Author: Matthias CollischonPublisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
This paper exploits several reforms of wage subsidies in the framework of the German Minijob program to investigate substitution and complementarity relationships between subsidized and non-subsidized labor demand. We apply an instrumental variables approach and use administrative data on German establishments for the period 1999-2014. Particularly in small establishments (0-9 employees), subsidized Minijob employment comprises large shares of the work force, on average over 40 percent. For these establishments, robust evidence shows that increasing the subsidization of Minijob employment crowds out non-subsidized employment. Our results imply that Minijob employment in 2014 may have eliminated more than 0.5 million unsubsidized employment relationships just in small establishments. This represents an unintended and harmful consequence of the Minijob subsidy.
Employment Effects of Payroll Tax Subsidies
Author: Matthias CollischonPublisher:
ISBN:
Category :
Languages : en
Pages : 38
Book Description
This paper exploits several reforms of wage subsidies in the framework of the German Minijob program to investigate substitution and complementarity relationships between subsidized and non-subsidized labor demand. We apply an instrumental variables approach and use administrative data on German establishments for the period 1999-2014. Particularly in small establishments (0-9 employees), subsidized Minijob employment comprises large shares of the work force, on average over 40 percent. For these establishments, robust evidence shows that increasing the subsidization of Minijob employment crowds out non-subsidized employment. Our results imply that Minijob employment in 2014 may have eliminated more than 0.5 million unsubsidized employment relationships just in small establishments.
The Employment Effects of Low-Wage Subsidies
Author: Jukka PirttilaPublisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Low-wage subsidies are often proposed as a solution to the unemployment problem among the low skilled but the empirical evidence on their effects is still scarce. This paper examines the employment effects of a Finnish payroll tax subsidy scheme, which is targeted at the employers of older, full-time, low-wage workers. The system's clear eligibility criteria open up an opportunity for a reliable estimation of the causal impacts of the subsidy scheme. Our results indicate that the subsidy system had no effect on the employment rate or wages of the eligible groups, but it increased slightly working hours among those already at work.