Böheim, René; Leoni, Thomas - 2011
blue-collar workers' sickness absences was abolished (firms did not receive a similar refund for their white-collar workers …' sickness absences). Before that time, small firms were fully refunded for the wage costs of blue-collar workers' sickness … absences. Large firms, by contrast, were refunded only 70% of the wages paid to sick blue-collar workers. Using a difference …