| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w25115 |
| 来源ID | Working Paper 25115 |
| Do Place-Based Tax Incentives Create Jobs? | |
| Hyejin Ku; Uta Schönberg; Ragnhild C. Schreiner | |
| 发表日期 | 2018-10-01 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | In this paper, we evaluate the effectiveness of place-based payroll taxes in stimulating local employment by exploiting a unique policy setting in Norway, where a system of geographically differentiated payroll taxes was suddenly abolished due to an EU regulation. The reform was enforced independently of the regional labor market developments, creating arguably exogenous variation in the payroll tax rates that firms in different local labor markets faced over time. We find evidence of partial shifting of payroll tax increases on to worker wages as well as a significant decline in local employment. These findings suggest that in settings with some degrees of wage rigidity, place-based payroll tax incentives can be effective in stimulating local employment. |
| 主题 | Microeconomics ; Households and Firms ; Public Economics ; Taxation ; Labor Economics ; Demography and Aging ; Labor Supply and Demand |
| URL | https://www.nber.org/papers/w25115 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/582788 |
| 推荐引用方式 GB/T 7714 | Hyejin Ku,Uta Schönberg,Ragnhild C. Schreiner. Do Place-Based Tax Incentives Create Jobs?. 2018. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w25115.pdf（731KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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