Bennmarker, Helge; Mellander, Erik; Öckert, Björn - In: Labour Economics 16 (2009) 5, pp. 480-489
Using a Difference-in-Differences approach, we evaluate the effects of a 10 percentage point reduction in the payroll tax introduced in 2002 in northern Sweden. We find no employment effects among firms existing both before and after the reform, whereas the average wage bill per employee...