Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
收藏NBER2020-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w26640
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资源简介：
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
本文利用工资税（payroll taxes）的准实验变异来估计其税负归宿（incidence），并探究企业如何使用其投入要素。我们发现，更高的工资税税率会引发显著的就业反应，且对员工收入无影响。随着工资税的增加，企业会替代
提供机构：
美国国家经济研究局
创建时间：
2020-01-01
