Saez, Emmanuel; Matsaganis, Manos; Tsakloglou, Panos - Institut zur Zukunft der Arbeit <Bonn> - 2010
This paper analyzes the response of earnings to payroll tax rates using a cohort-basedreform in Greece. All individuals who started working on or after 1993 face permanently amuch higher earnings cap for payroll taxes, creating a large and permanent discontinuity inmarginal payroll tax rates by...
