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  1. The impact of COVID-19 on economic activity: evidence from administrative tax registers
    Autor*in: Angelov, Nikolay; Waldenström, Daniel
    Erschienen: July 2, 2021
    Verlag:  Research Institute of Industrial Economics, Stockholm, Sweden

    We use population-wide tax register data to document the impact of the COVID-19 pandemic on firm sales, tax revenues, and sick pay in Sweden. The pandemic impact is identified using within-year, between-year, and geographical variation, and our data... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 206
    Fernleihe:
    keine Fernleihe

     

    We use population-wide tax register data to document the impact of the COVID-19 pandemic on firm sales, tax revenues, and sick pay in Sweden. The pandemic impact is identified using within-year, between-year, and geographical variation, and our data allows us to run placebo tests. Our findings confirm the large negative effects of the pandemic, but shed new light on their magnitudes and sensitivity to COVID-19 morbidity rates. Specifically, we find that the impact on VAT and firm sales was larger than on commonly used industrial and service production indexes, larger than the effect on electricity for industrial use, but less than the effect on excise taxes on air travel. The pandemic's impact on short-term sick pay is large, but unlike tax payments, it does not vary with local infection rates, indicating behavioral responses to more generous rules for sickness insurance during the pandemic.

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/240540
    Schriftenreihe: IFN working paper ; no. 1397 (2021)
    Schlagworte: COVID-19 impact; VAT; Excise taxes; Sick pay
    Umfang: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  2. The impact of Covid-19 on economic activity
    evidence from administrative tax registers
    Autor*in: Waldenström, Daniel; Angelov, Nikolay
    Erschienen: 06 July 2021
    Verlag:  Centre for Economic Policy Research, London

    Zugang:
    Verlag (lizenzpflichtig)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    LZ 161
    Fernleihe:
    keine Fernleihe

    Standort:
    Universitätsbibliothek Mannheim
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; DP16332
    Schlagworte: COVID-19 impact; VAT; Excise taxes; Sick pay
    Umfang: 1 Online-Ressource (circa 27 Seiten), Illustrationen