largely focused on the employment effects of outsiders. Using wage statistics of employees in the Swedish retail sector, we … investigate the effects of a youth payroll tax cut in 2007 on insiders’ wage earnings and the number of hours worked. In … accordance with earlier studies, the results show that the payroll tax cut increased insiders’ total wage earnings. However, only …

among the labor force. However, the effects of tax cuts vary across countries, often resulting in large wage shifts but …

a reform around 2000 in China. Using firm-level data, we find that the actual contribution rate and the probability of …

Numerous countries cut payroll taxes in response to economic downturns caused by COVID-19. This includes China, which … in one Chinese province to document new facts about the structure of SI in China and evaluate payroll tax cuts as a COVID …

payroll tax—the taxable wage base and the experience-rated payroll tax—and considers how these might be modified to avoid …

Over the 1967-2015 period, net wage inequality has decreased in France by 25%, in contrast to the significant increase … minimum wage, can explain a large part of the decrease in net wage inequality, in the context of increasing market inequality. …