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Evaluating regional cuts in the payroll tax from a firm perspective
Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
Swedish Agcy Growth Policy Anal, Sweden ; Blekinge Inst Technol, Sweden.
2015 (English)In: The annals of regional science, ISSN 0570-1864, E-ISSN 1432-0592, Vol. 54, no 2, p. 323-347Article in journal (Refereed) Published
Abstract [en]

With few exceptions, reduced payroll taxes are analysed with regard to employment and wage effects. Our study extends the impacts to cover several possible firm outcomes using a multilevel modelling approach. Between 20 and 55 % in the variation, the outcomes can be explained by municipality differences. On firm level, the result follows a clear business logic. In the short run, profits and turnover increased which later on transforms into increased wages. After 7 years, we find the indication of impacts on investments. Thus, the support has some short-term impacts that are reduced with time and the long-term effects are questionable.

Place, publisher, year, edition, pages
2015. Vol. 54, no 2, p. 323-347
National Category
Economics
Research subject
Economy
Identifiers
URN: urn:nbn:se:lnu:diva-46004DOI: 10.1007/s00168-015-0656-2ISI: 000353356800001Scopus ID: 2-s2.0-84939975053OAI: oai:DiVA.org:lnu-46004DiVA, id: diva2:850379
Available from: 2015-09-01 Created: 2015-09-01 Last updated: 2017-12-04Bibliographically approved

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Månsson, Jonas

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
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  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf