Schnalzenberger, Mario; Winter-Ebmer, Rudolf - Austrian Center for Labor Economics and the Analysis of … - 2008
In 1996 Austria introduced a tax for the layoff of older workers, which was tightened in 2000. The regulation requires employers to pay a tax of up to 170 percent of the gross monthly income when they give notice to employees aged 50 or more. We use data from Austrian social security records to...
