Deslauriers, Jonathan; Dostie, Benoît; Gagné, Robert; … - 2018
employment, productivity and profits, but significant impacts on wages, implying that payroll taxes are passed almost entirely to …In this paper, we use linked employer-employee administrative tax data from Canada to estimate the impact of payroll … in the payroll tax rate to estimate its impact on the firm's level of employment, average wage and productivity, with …