Great Recession, we estimate that the payroll tax cuts had limited effects on employment and balance-sheet outcomes of firms … by the previously enacted payroll tax cuts in treated firms. These employment effects are exacerbated for men and low …This paper estimates the effect of payroll tax cuts on firm-level employment and balance-sheet outcomes during economic …

jobs stem exclusively from firms which had previously very few or no minimum-wage workers. On the other hand, firms which … already employed workers at minimum-wage levels, and therefore benefit ex ante from a cash windfall, increase employment … irrespective of wage levels. These firms grow by an additional 4 percent in the first two years following the reform. This effect …

Informal employment accounts for more than half of total employment in Latin America and the Caribbean, and an even … productivity jobs. Lowering payroll taxes is a potential lever to increase formal employment and extend social insurance coverage … relatively small employment effects. Cutting payroll taxes requires levying other taxes to compensate for lost revenue, which may …

cost savings increased employment of minimum wage workers more than firms that received smaller labor cost savings. Our …We use a youth payroll tax cut in Sweden to investigate whether retail firms that were exposed to substantial labor … dataset includes information on both contracted wages and working hours for most employees in the Swedish retail trade …