Korkeamäki, Ossi - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 2011
In this paper I evaluate the effects of a regional experiment that reduced payroll taxes by 3?6 percentage points of the firms? wage sum in northern and eastern Finland. I estimate the effect of the payroll tax reduction on firms? employment levels, wage sum and profits, and on workers? hourly...