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 …

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 …

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 …

employment, productivity and profits, but significant impacts on wages, implying that payroll taxes are passed almost entirely to … 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 …