Niklas Kaunitz () and Johan Egebark
Niklas Kaunitz: Stockholm University
Johan Egebark: Research Institute of Industrial Economics (IFN), Postal: and Arbetsförmedlingen
Abstract: The Swedish employer paid payroll tax was reduced substantially for young workers in 2007, causing firms’ average social fees to depend on the age structure of their employees. Using pre-reform conditions to define treated and control firms, we show that the lower costs induced by the reduced taxes have no impact on exit rates or profitability. We find negligible effects on gross investments, and negative, but not statistically significant, effects on labor productivity.
30 pages, First version: June 20, 2017. Revised: April 13, 2018.
Full text files
Questions (including download problems) about the papers in this series should be directed to Elisabeth Gustafsson ()
Report other problems with accessing this service to Sune Karlsson ().
This page generated on 2022-04-20 12:48:56.