Lalive, Rafael; Wuellrich, Jean-Philippe; Zweimüller, Josef - Austrian Center for Labor Economics and the Analysis of … - 2009
We study the impact of employment quota on firms' demand for disabled workers. The Austrian Disabled Persons Employment Act (DPEA) requires firms to provide at least one job to a disabled worker per 25 non-disabled workers, a rule which is strictly enforced by non-compliance taxation. We find...