The effect of the Swedish payroll tax cut for youths on firm profitability

"Payroll taxes in Sweden were reduced substantially for people ages 26 years or younger on July 1, 2007. The objective of this tax cut was to lower youth unemployment. The question of how gains from payroll taxes are distributed between workers and owners of firms has been the focus of consider...

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Bibliographic Details
Main Authors: Malm, Arvid, Eklund, Johan, Jiang, Nan
Institution:ETUI-European Trade Union Institute
Format: TEXT
Language:English
Published: Washington, DC 2016
World Bank
Subjects:
Online Access:https://www.labourline.org/KENTIKA-964312478259-The-effect-of-the-Swedish-payr.htm
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author Malm, Arvid
Eklund, Johan
Jiang, Nan
author_facet Malm, Arvid
Eklund, Johan
Jiang, Nan
collection Library items
description "Payroll taxes in Sweden were reduced substantially for people ages 26 years or younger on July 1, 2007. The objective of this tax cut was to lower youth unemployment. The question of how gains from payroll taxes are distributed between workers and owners of firms has been the focus of considerable theoretical and empirical attention. This paper examines the impact of the Swedish reform on firm profits using individual-level and firm-level microdata. Previous investigations into the effects of this particular reform have focused entirely on the effects on employment and wages, or have been limited to the retail sector. This paper finds that the reform was not associated with a general increase in firm profitability, but that there is some evidence of a positive effect on profits in the retail and wholesale sector."
format TEXT
geographic Sweden
id 964312478259_ba5cd1619be8435fa6243f1f92545c6a
institution ETUI-European Trade Union Institute
is_hierarchy_id 964312478259_ba5cd1619be8435fa6243f1f92545c6a
is_hierarchy_title The effect of the Swedish payroll tax cut for youths on firm profitability
language English
physical 37 p.
Digital
publishDate 2016
publisher Washington, DC
World Bank
spellingShingle Malm, Arvid
Eklund, Johan
Jiang, Nan
enterprise level
profitability
youth unemployment
payroll tax
The effect of the Swedish payroll tax cut for youths on firm profitability
thumbnail https://www.labourline.org/Image_prev.jpg?Archive=105786892396
title The effect of the Swedish payroll tax cut for youths on firm profitability
topic enterprise level
profitability
youth unemployment
payroll tax
url https://www.labourline.org/KENTIKA-964312478259-The-effect-of-the-Swedish-payr.htm