Deslauriers, Jonathan; Dostie, Benoit; Gagné, Robert; … - 2018
identify the effect of payroll taxes on wage growth at the worker level. For one province, we exploit a clean overtime change … employment, productivity and profits, but significant impacts on wages, implying that payroll taxes are passed almost entirely to …In this paper, we use linked employer-employee administrative tax data from Canada to estimate the impact of payroll …