Saez, Emmanuel; Matsaganis, Manos; Tsakloglou, Panos - In: The Quarterly Journal of Economics 127 (2012) 1, pp. 493-533
This article analyzes the response of earnings to payroll tax rates using a cohort-based reform in Greece. Individuals who started working on or after 1993 face permanently a much higher earnings cap for payroll taxes, creating a large and permanent discontinuity in marginal payroll tax rates by...