In this paper, we use linked employer-employee administrative tax data from Canada to estimate the impact of payroll … taxes on a variety of firms and workers outcomes. At the firm level, we use geographic and time variations in tax rates to … in the payroll tax rate to estimate its impact on the firm's level of employment, average wage and productivity, with …

women using data from the Survey of Labour and Income Dynamics 1996-2005. We use the Canadian Tax and Credit Simulator … (CTaCS) and detailed information on the structure of income at the household level to compute the marginal tax rates faced by … each individual. We then use these marginal tax rates to compute net own-wage, spouse-wage, and non-labour income. We show …