establishments (0-9 employees), subsidized Minijob employment comprises large shares of the work force, on average over 40 percent …. For these establishments, robust evidence shows that increasing the subsidization of Minijob employment crowds out non …-subsidized employment. Our results imply that Minijob employment in 2014 may have eliminated more than 0.5 million unsubsidized employment …

establishments (0-9 employees), subsidized Minijob employment comprises large shares of the work force, on average over 40 percent …. For these establishments, robust evidence shows that increasing the subsidization of Minijob employment crowds out non …-subsidized employment. Our results imply that Minijob employment in 2014 may have eliminated more than 0.5 million unsubsidized employment …

establishments (0-9 employees), subsidized Minijob employment comprises large shares of the work force, on average over 40 percent …. For these establishments, robust evidence shows that increasing the subsidization of Minijob employment crowds out non …-subsidized employment. Our results imply that Minijob employment in 2014 may have eliminated more than 0.5 million unsubsidized employment …

This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence … payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using …. Various simulations indicate that the employment effects of payroll taxes are minimal. …

This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence … payroll taxes, in particular social insurance contributions, are the culprit behind the growing unemployment problem. Using …. Various simulations indicate that the employment effects of payroll taxes are minimal. …

This paper estimates the effect of payroll tax cuts on firm-level employment and balance-sheet outcomes during economic … Great Recession, we estimate that the payroll tax cuts had limited effects on employment and balance-sheet outcomes of firms … by the previously enacted payroll tax cuts in treated firms. These employment effects are exacerbated for men and low …

In an efficiency wage economy with variable profits, a shift from payroll to employment taxes will reduce unemployment … if the tax level is held constant at the initial wage. However, unemployment will rise if firms are constrained to zero … profits in the long-run and if tax revenues are constant. This reversal of employment effects occurs because the shift in …