全球智库信息集成服务系统(G2TT): Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w26640
来源ID	Working Paper 26640
	Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
	Youssef Benzarti; Jarkko Harju
发表日期	2020-01-13
出版年	2020
语种	英语
摘要	This paper uses quasi-experimental variation in payroll taxes to estimate their incidence and investigate how firms use their input factors. We find that higher payroll tax rates lead to large employment responses and have no effects on employee earnings. As payroll taxes increase, firms substitute away from low-skilled, routine and manual workers towards more productive workers and also reduce investments. Our results imply that, contrary to the canonical tax incidence model, firm-level production and input factor choices are affected by payroll taxes.
主题	Public Economics ; Taxation
URL	https://www.nber.org/papers/w26640
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/584314
推荐引用方式 GB/T 7714	Youssef Benzarti,Jarkko Harju. Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production. 2020.