Korkeamäki, Ossi; Uusitalo, Roope - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2006
In this paper we evaluate the effects of a regional experiment that reduced payroll taxes by 3-6 percentage points in Northern Finland for three years. We match each firm in the target region with a similar firm in the control region and estimate the effect of the payroll-tax reduction by...