Do place-based tax incentives create jobs?
Do place-based tax incentives create jobs?
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DOI：
10.1016/j.jpubeco.2019.104105
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发表时间：
2020-11-01
影响因子：
9.8
通讯作者：
Schreiner, Ragnhild C.
中科院分区：
文献类型：
--
作者：
Ku, Hyejin;Schonberg, Uta;Schreiner, Ragnhild C.
在本文中，我们评估的有效性，以地方为基础的工资税在刺激当地就业，利用一个独特的政策设置在挪威，一个系统的地域差异工资税突然被废除，由于欧盟的规定。改革的实施独立于地区劳动力市场的发展，创造了可以说是外生的工资税税率的变化，在不同的地方劳动力市场的公司面临随着时间的推移。我们发现的证据部分转移工资税的增加对工人的工资，以及在当地就业显着下降。这些研究结果表明，在具有一定程度的工资刚性的情况下，基于地点的工资税激励措施可以有效地刺激当地就业。(c)2020年，任作家。由爱思唯尔公司出版。这是一篇开放获取的文章，使用CC BY-NC-ND许可证（http：//creativecommons.org/licenses/by-nc-nd/4.0/）。
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 aswell as a significant decline in local employment. These findings suggest that in settingswith some degrees of wage rigidity, place-based payroll tax incentives can be effective in stimulating local employment. (c) 2020 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http:// creativecommons.org/licenses/by-nc-nd/4.0/).