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Evaluating regional cuts in the payroll tax from a firm perspective
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. (Linnaeus University Centre for Labour Market and Discrimination Studies)
(Tillväxtanalys)
2012 (English)Report (Other academic)
Abstract [en]

With few exceptions reduced payroll taxes are analysed with regards to employment and wage effects. Our study extends the impacts to cover several possible firm outcomes using a multilevel modelling approach. Between 20-55 percent in the variation in the outcomes can be explained by municipality differences. On firm level the result follows a clear business logic. In the short run, profits and turnover increased wish later on transforms into increased wages. After seven years we find indication of impacts on investments. Thus, the support has some short-term impacts that are reduced with time and the long-term effects are questionable.

Place, publisher, year, edition, pages
Linnéuniversitetet , 2012. , 18 p.
Series
Working paper series / Linnaeus University Centre for Labour Market and Discrimination Studies, 2012:15
National Category
Economics
Research subject
Economy, Economics
Identifiers
URN: urn:nbn:se:lnu:diva-32998OAI: oai:DiVA.org:lnu-32998DiVA: diva2:705876
Conference
European Society of Regional Analysis, Bratislava , Slovakia
Available from: 2014-03-18 Created: 2014-03-18 Last updated: 2014-03-27Bibliographically approved

Open Access in DiVA

fulltext(720 kB)33 downloads
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File name FULLTEXT01.pdfFile size 720 kBChecksum SHA-512
ee137fb8037bf3a0febbedeebab61db907259e4e281dfd66598ab3d4a08f9c5a3af3b6a2937c8c68f16ace5626c2573962204817b9acc853fc5abd53c8eca067
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http://lnu.se/polopoly_fs/1.73463!/Evaluating%20regional%20cuts%20in%20the%20payroll%20tax%20from%20a%20firm%20perspective%2C%202012-15.pdf

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Månsson, Jonas

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf