mostly on firms. Second, I provide compelling evidence of long-lasting growth in female employment and a drop in the average … pocket the tax cut: I find no effect on net- of-tax wages of directly treated workers, suggesting that tax incidence is … non-employment duration of women entering unemployment insurance after the reform. Third, despite the time-limited nature …

business growth, without crowding out male employment. By contrast, the tax cut does not raise net wages, suggesting that tax … that the payroll tax cut generates long-lasting growth in female employment, reduces the time spent on welfare, and spurs … incidence is mostly on firms. A cost-benefit analysis implies that the net cost of the policy is nearly half of the budgetary …

female employment and spurs business performance, especially where gender biases are more severe. By contrast, the tax cut … does not raise workers’ net wages. A cost-benefit analysis implies that the net cost of the policy is around one-fourth of … to reduce the gender employment gap, but not the gender pay gap …

This paper evaluates the effects of a fall in payroll taxes on employment and wages in the presence of high labor … formality. The model suggests that the reform would increase total employment by between 0.3 to 0.5 percent and formal … employment by between 3.4 to 3.7 percent over the pre-reform scenario. In addition, formal wage rates would increase by 4 …