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Displaying results 1 to 12 of 12.

  1. Tax policies, informality, and real wage rigidities
    Author: García, Andrés; Jaramillo, Fernando; Salazar, Marlon
    Published: [2023]
    Publisher:  Banco de la Republica Colombia, Bogotá, Colombia

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 468
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 20.500.12134/10661
    Series: Borradores de economía ; no.1245 (2023)
    Subjects: Informality; payroll taxes; fiscal policy; enforcement; search frictions,shirking
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  2. Labour costs and the decision to hire the first employee
    Author: Cockx, Bart; Desiere, Sam
    Published: [2023]
    Publisher:  Research Centre for Education and the Labour Market, Maastricht, The Netherlands

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: ROA research memorandum / Researchcentrum voor Onderwijs en Arbeidsmarkt ; ROA-RM-2023, 1 (May 2023)
    Subjects: nonemployers; hiring decisions; payroll taxes; small businesses
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  3. Labour costs and the decision to hire the first employee
    Author: Cockx, Bart; Desiere, Sam
    Published: May 2023
    Publisher:  CESifo, Munich, Germany

    Firms without paid employees account for up to 80% of all firms, but only a small minority ever hires. This paper investigates the relationship between labour costs and the decision to hire a first employee and become an employer. Leveraging a unique... more

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    Firms without paid employees account for up to 80% of all firms, but only a small minority ever hires. This paper investigates the relationship between labour costs and the decision to hire a first employee and become an employer. Leveraging a unique policy in Belgium that permanently reduced the labour cost of the first employee by 13%, we find that the number of new, first-time employers jumped by 31% immediately following the reform. The elasticity of the probability to hire the first employee with respect to the labour cost is −2.39 [95% CI: −3.45, −1.25].

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/279174
    Series: CESifo working papers ; 10425 (2023)
    Subjects: nonemployers; hiring decisions; payroll taxes; small businesses
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  4. Labour costs and the decision to hire the first employee
    Author: Cockx, Bart; Desiere, Sam
    Published: May 2023
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    Firms without paid employees account for up to 80% of all firms, but only a small minority ever hires. This paper investigates the relationship between labour costs and the decision to hire a first employee and become an employer. Leveraging a unique... more

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    Firms without paid employees account for up to 80% of all firms, but only a small minority ever hires. This paper investigates the relationship between labour costs and the decision to hire a first employee and become an employer. Leveraging a unique policy in Belgium that permanently reduced the labour cost of the first employee by 13%, we find that the number of new, first-time employers jumped by 31% immediately following the reform. The elasticity of the probability to hire the first employee with respect to the labour cost is -2.39 [95% CI: -3.45, -1.25].

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/272749
    Series: Discussion paper series / IZA ; no. 16122
    Subjects: nonemployers; hiring decisions; payroll taxes; small businesses
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  5. Would broadening the UI tax base help low-income workers?
    Author: Duggan, Mark G.; Guo, Audrey; Johnston, Andrew
    Published: January 2022
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    The tax base for state unemployment insurance (UI) programs varies significantly in the U.S., from a low of $7,000 annually in California to a high of $52,700 in Washington. Previous research has provided surprisingly little guidance to policy makers... more

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    The tax base for state unemployment insurance (UI) programs varies significantly in the U.S., from a low of $7,000 annually in California to a high of $52,700 in Washington. Previous research has provided surprisingly little guidance to policy makers regarding the tradeoffs associated with this variation. In this paper, we use 37 years of data for all 50 states and Washington, D.C. to estimate the impact of the UI tax base on labor-market outcomes. We find that the low tax base that exists in California and many other states (and the necessarily higher tax rates that accompany these) negatively affects labor market outcomes for part-time and other low-earning workers.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/250681
    Series: Discussion paper series / IZA ; no. 15020
    Subjects: unemployment insurance; tax base; payroll taxes; experience rating
    Scope: 1 Online-Ressource (circa 14 Seiten), Illustrationen
  6. Informality and inclusive growth in Latin America
    the case of Columbia
    Author: Fernández, Cristina; Villar, Leonardo
    Published: June 2016
    Publisher:  Communications and Engagement Unit, Institute of Development Studies, Brighton

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    Content information
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781781183137
    Series: IDS working paper ; volume 2016, no 469
    Subjects: informality; inclusive growth; labour markers; payroll taxes; wedge tax; labour tax; Latin America; Colombia
    Scope: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  7. Revue de littérature sur l'incidence fiscale des taxes sur les entreprises
    Author: Martin, Julien; Mayneris, Florian
    Published: [2022]
    Publisher:  CIRANO, [Montréal]

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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Online
    Other identifier:
    Series: Rapport de projet / CIRANO ; 2022RP, 06
    Subjects: impact; corporate income tax; payroll taxes; location choices; tax avoidance
    Scope: 1 Online-Ressource (circa 40 Seiten)
  8. Using payroll tax variation to unpack the black box of firm-level production
    Author: Benzarti, Youssef; Harju, Jarkko
    Published: January 2021
    Publisher:  VATT Institute for Economic Research, Helsinki

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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789522742698
    Other identifier:
    Series: VATT working papers ; 138
    Subjects: public economics; payroll taxes; firm behavior; incidence; employment; redistribution; investments; productivity
    Scope: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  9. Can payroll tax cuts help firms during recessions?
    Author: Benzarti, Youssef; Harju, Jarkko
    Published: [2021]
    Publisher:  Faculty of Management and Business, Tampere University, Finland, [Tampere]

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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789520319458
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    Series: Tampere economic working papers ; 131 (March 2021)
    Subjects: Labor costs; place-based policies; great recession; payroll taxes; employment; wages; firms; fiscal multipliers
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  10. Can payroll tax cuts help firms during recessions?
    Author: Benzarti, Youssef; Harju, Jarkko
    Published: March 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper estimates the effect of payroll tax cuts on firm-level employment and balance-sheet outcomes during economic downturns. We use two regional payroll tax cuts in Finland as well as the onset of the Great Recession to estimate the effect of... more

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    This paper estimates the effect of payroll tax cuts on firm-level employment and balance-sheet outcomes during economic downturns. We use two regional payroll tax cuts in Finland as well as the onset of the Great Recession to estimate the effect of the recession on firms treated by the payroll tax cuts compared to a similar control group. When implemented, prior to the Great Recession, we estimate that the payroll tax cuts had limited effects on employment and balance-sheet outcomes of firms located in the treated regions. However, when the recession starts, some of its negative effects were substantially hampered by the previously enacted payroll tax cuts in treated firms. These employment effects are exacerbated for men and low-skilled employees. We also find that sales and profits in treated firms respond differently in treated firms during the recession. We provide some evidence showing that firms that are liquidity con-strained are the ones that exhibit the strongest response. This shows that payroll tax cuts can make firms more resilient during downturns, possibly by relaxing liquidity constraints.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/235360
    Series: CESifo working paper ; no. 8990 (2021)
    Subjects: labor costs; place-based policies; great recession; payroll taxes; employment; wages; firms; fiscal multipliers
    Scope: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  11. Payroll tax reductions for minimum wage workers
    relative labor cost or cash windfall effects?
    Author: Cottet, Sophie
    Published: April 2024
    Publisher:  CESifo, Munich, Germany

    This paper uses administrative employer-employee data to uncover the effects of a large payroll tax reduction for minimum-wage workers in France. Exploiting the change in labor costs both at the job level and at the firm level, I find that the policy... more

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    This paper uses administrative employer-employee data to uncover the effects of a large payroll tax reduction for minimum-wage workers in France. Exploiting the change in labor costs both at the job level and at the firm level, I find that the policy spurred an additional 13 percentage points increase in the number of minimum-wage jobs, and that these extra jobs stem exclusively from firms which had previously very few or no minimum-wage workers. On the other hand, firms which already employed workers at minimum-wage levels, and therefore benefit ex ante from a cash windfall, increase employment irrespective of wage levels. These firms grow by an additional 4 percent in the first two years following the reform. This effect is stronger in liquidity-constrained and credit-constrained firms. Overall, these results show that not all firms react to changes in relative labor costs and highlight the importance of alleviating liquidity constraints for firm growth.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Other identifier:
    hdl: 10419/296165
    Series: CESifo working papers ; 11076 (2024)
    Subjects: payroll taxes; firm behaviour; rent sharing; minimum wage
    Scope: 1 Online-Ressource (circa 60 Seiten), Illustrationen
  12. Labour costs and the decision to hire the first employee
    Author: Cockx, Bart; Desiere, Sam
    Published: [2023]
    Publisher:  Maastricht University School of Business and Economics, Graduate School of Business and Economics, Maastricht, The Netherlands

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    Series: [Research memorandum] / Maastricht University School of Business and Economics, Graduate School of Business and Economics (GSBE) ; RM/23, 007
    Subjects: nonemployers; hiring decisions; payroll taxes; small businesses
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen