| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP7380 |
| DP7380 The Portfolio Effect of Pension Reforms | |
| Tullio Jappelli; Mario Padula; Renata Bottazzi | |
| 发表日期 | 2009-07-26 |
| 出版年 | 2009 |
| 语种 | 英语 |
| 摘要 | We study the impact of employment quota on firms' demand for disabled workers. The Austrian Disabled Persons Employment Act (DPEA) requires firms to provide at least one job to a disabled worker per 25 non-disabled workers, a rule which is strictly enforced by non-compliance taxation. We find that, as a result of the discontinuous nature of the non-compliance tax, firms exactly at the quota threshold employ 0.05 (20 % in relative terms) more disabled workers than firms just below the threshold - an effect that is unlikely driven by purposeful selection below the threshold. The flat rate nature of the non-compliance tax generates strong employment effects for low-wage firms and weak effects for high-wage firms. We also find that growing firms passing the quota threshold react with a substantial time-lag but the magnitude of the long-run effect is similar to the one found in cross-section contrasts. |
| 主题 | Labour Economics |
| 关键词 | Disability Discrimination Employment Employment quota Regression discontinuity |
| URL | https://cepr.org/publications/dp7380 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/536217 |
| 推荐引用方式 GB/T 7714 | Tullio Jappelli,Mario Padula,Renata Bottazzi. DP7380 The Portfolio Effect of Pension Reforms. 2009. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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