Estimating the Impacts of Payroll Taxes: Evidence from Canadian Employer-Employee Tax Data
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Lehmann, Etienne & Marical, François & Rioux, Laurence, 2013.
"Labor income responds differently to income-tax and payroll-tax reforms,"
Journal of Public Economics, Elsevier, vol. 99(C), pages 66-84.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers 2012-24, Center for Research in Economics and Statistics.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers halshs-00856246, HAL.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," CESifo Working Paper Series 3974, CESifo.
- John M. Abowd & Francis Kramarz & David N. Margolis, 1999.
"High Wage Workers and High Wage Firms,"
Econometrica, Econometric Society, vol. 67(2), pages 251-334, March.
- John M. Abowd & Francis Kramarz & David N. Margolis, 1994. "High Wage Workers and High Wage Firms," NBER Working Papers 4917, National Bureau of Economic Research, Inc.
- John M. Abowd & Francis Kramarz & David Margolis, 1999. "High Wage Workers and High Wage Firms," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00353892, HAL.
- Abowd, J.M. & Kramarz, F. & Margolis, D.N., 1995. "High-Wage Workers and High-Wage Firms," Cahiers de recherche 9503, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
- John M. Abowd & Francis Kramarz & David Margolis, 1999. "High Wage Workers and High Wage Firms," Post-Print halshs-00353892, HAL.
- David Margolis, 1995. "High Wage Workers and High Wage Firms," Post-Print halshs-00378229, HAL.
- Abowd, J.M. & Kramarz, F. & Margolis, D.N., 1995. "High-Wage Workers and High-Wage Firms," Cahiers de recherche 9503, Universite de Montreal, Departement de sciences economiques.
- John M. Abowd & Francis Kramarz & David N. Margolis, 1994. "High-Wage Workers and High-Wage Firms," CIRANO Working Papers 94s-23, CIRANO.
- Anderson, Patricia M. & Meyer, Bruce D., 2000. "The effects of the unemployment insurance payroll tax on wages, employment, claims and denials," Journal of Public Economics, Elsevier, vol. 78(1-2), pages 81-106, October.
- Benoit Dostie, 2013.
"Estimating the Returns to Firm-Sponsored On-the-Job and Classroom Training,"
Journal of Human Capital, University of Chicago Press, vol. 7(2), pages 161-189.
- Benoit Dostie, 2010. "Estimating the Returns to Firm-Sponsored on-the-Job and Classroom Training," Cahiers de recherche 1040, CIRPEE.
- Dostie, Benoit, 2010. "Estimating the Returns to Firm-Sponsored On-the-Job and Classroom Training," IZA Discussion Papers 5258, Institute of Labor Economics (IZA).
- Benoit Dostie, 2010. "Estimating the returns to firm-sponsored on-the-job and classroom training," Cahiers de recherche 10-06, HEC Montréal, Institut d'économie appliquée.
- Benoit Dostie, 2010. "Estimating the Returns to Firm-Sponsored on-the-Job and Classroom Training," CIRANO Working Papers 2010s-44, CIRANO.
- Anderson, Patricia M. & Meyer, Bruce D., 1997. "The effects of firm specific taxes and government mandates with an application to the U.S. unemployment insurance program," Journal of Public Economics, Elsevier, vol. 65(2), pages 119-145, August.
- Bennmarker, Helge & Mellander, Erik & Öckert, Björn, 2009.
"Do regional payroll tax reductions boost employment?,"
Labour Economics, Elsevier, vol. 16(5), pages 480-489, October.
- Bennmarker, Helge & Mellander, Erik & Öckert, Björn, 2008. "Do regional payroll tax reductions boost employment?," Working Paper Series 2008:19, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Emmanuel Saez & Manos Matsaganis & Panos Tsakloglou, 2012.
"Earnings Determination and Taxes: Evidence From a Cohort-Based Payroll Tax Reform in Greece,"
The Quarterly Journal of Economics, Oxford University Press, vol. 127(1), pages 493-533.
- Saez, Emmanuel & Matsaganis, Manos & Tsakloglou, Panos, 2010. "Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece," IZA Discussion Papers 4752, Institute of Labor Economics (IZA).
- Emmanuel Saez & Manos Matsaganis & Panos Tsakloglou, 2010. "Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece," NBER Working Papers 15745, National Bureau of Economic Research, Inc.
- Saez, Emmanuel & Matsaganis, Manos & Tsakloglou, Panos, 2010. "Earnings Determination and Taxes: Evidence from a Cohort-Based Payroll Tax Reform in Greece," Institute for Research on Labor and Employment, Working Paper Series qt5fr6354g, Institute of Industrial Relations, UC Berkeley.
- Gruber, Jonathan, 1997.
"The Incidence of Payroll Taxation: Evidence from Chile,"
Journal of Labor Economics, University of Chicago Press, vol. 15(3), pages 72-101, July.
- Jonathan Gruber, 1995. "The Incidence of Payroll Taxation: Evidence from Chile," NBER Working Papers 5053, National Bureau of Economic Research, Inc.
- Vaillancourt, Francois & Marceau, Nicolas, 1990.
"Do general and firm-specific employer payroll taxes have the same incidence? : Theory and evidence,"
Economics Letters, Elsevier, vol. 34(2), pages 175-181, October.
- Vaillancourt, F. & Marceau, N., 1989. "Do General And Firm-Specific Employer Payroll Taxes Have The Same Incidence? Theory And Evidence," Cahiers de recherche 8910, Centre interuniversitaire de recherche en économie quantitative, CIREQ.
- Vaillancourt, F. & Marceau, N., 1989. "Do General and Firm-Specific Employer Payroll Taxes Have the Same Incidence? Theory and Evidence," Cahiers de recherche 8910, Universite de Montreal, Departement de sciences economiques.
- Cervini-Plá, María & Ramos, Xavier & Ignacio Silva, José, 2014.
"Wage effects of non-wage labour costs,"
European Economic Review, Elsevier, vol. 72(C), pages 113-137.
- Cervini-Plá, María & Ramos, Xavier & Silva, José I., 2010. "Wage Effects of Non-Wage Labour Costs," IZA Discussion Papers 4882, Institute of Labor Economics (IZA).
- Cervini, María & Ramos, Xavier & Silva, José I., 2011. "Wage effects of non-wage labour costs," MPRA Paper 34033, University Library of Munich, Germany.
- Cruces, Guillermo & Galiani, Sebastian & Kidyba, Susana, 2010.
"Payroll taxes, wages and employment: Identification through policy changes,"
Labour Economics, Elsevier, vol. 17(4), pages 743-749, August.
- Guillermo Cruces & Sebastian Galiani & Susana Kidyba, 2010. "Payroll Taxes, Wages and Employment: Identification through Policy Changes," CEDLAS, Working Papers 0093, CEDLAS, Universidad Nacional de La Plata.
- Dolado Juan & Jansen Marcel & Jimeno Serrano Juan, 2007.
"A Positive Analysis of Targeted Employment Protection Legislation,"
The B.E. Journal of Macroeconomics, De Gruyter, vol. 7(1), pages 1-30, July.
- Dolado, Juan J. & Jansen, Marcel & Jimeno, Juan F., 2007. "A Positive Analysis of Targeted Employment Protection Legislation," IZA Discussion Papers 2679, Institute of Labor Economics (IZA).
- Holmlund, Bertil, 1983.
" Payroll Taxes and Wage Inflation: The Swedish Experience,"
Scandinavian Journal of Economics,
Wiley Blackwell, vol. 85(1), pages 1-15.
- Holmlund, Bertil, 1983. "Payroll Taxes and Wage Inflation: The Swedish Experiences," Working Paper Series 68, Research Institute of Industrial Economics.
- Brittain, John A, 1971. "The Incidence of Social Security Payroll Taxes," American Economic Review, American Economic Association, vol. 61(1), pages 110-125, March.
- Ossi Korkeamäki & Roope Uusitalo, 2009.
"Employment and wage effects of a payroll-tax cut—evidence from a regional experiment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 753-772, December.
- Korkeamäki, Ossi & Uusitalo, Roope, 2008. "Employment and Wage Effects of a Payroll-Tax Cut-Evidence from a Regional Experiment," Discussion Papers 443, VATT Institute for Economic Research.
- Neumann, M., 2017.
"Earnings responses to social security contributions,"
Labour Economics, Elsevier, vol. 49(C), pages 55-73.
- Michael Neumann, 2015. "Earnings Responses to Social Security Contributions," Discussion Papers of DIW Berlin 1489, DIW Berlin, German Institute for Economic Research.
- Summers, Lawrence H, 1989. "Some Simple Economics of Mandated Benefits," American Economic Review, American Economic Association, vol. 79(2), pages 177-183, May.
- Beach, Charles M & Balfour, Frederick S, 1983. "Estimated Payroll Tax Incidence and Aggregate Demand for Labour in the United Kingdom," Economica, London School of Economics and Political Science, vol. 50(197), pages 35-48, February.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- CRISTEA Loredana Andreea & ZETI Catalin, 2019. "Study On The Incidence Of Social Security Contributions On Employment And Unemployment, In The European Context," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(2), pages 24-42, September.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Ku, Hyejin & Schönberg, Uta & Schreiner, Ragnhild C., 2020.
"Do place-based tax incentives create jobs?,"
Journal of Public Economics, Elsevier, vol. 191(C).
- Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018. "Do Place-Based Tax Incentives Create Jobs?," NBER Chapters, in: Trans-Atlantic Public Economics Seminar 2018, National Bureau of Economic Research, Inc.
- Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018. "Do Place-Based Tax Incentives Create Jobs?," NBER Working Papers 25115, National Bureau of Economic Research, Inc.
- Hyejin Ku & Uta Schönberg & Ragnhild C. Schreiner, 2018. "How Do Firms Respond to Place-Based Tax Incentives?," CReAM Discussion Paper Series 1811, Centre for Research and Analysis of Migration (CReAM), Department of Economics, University College London.
- Skedinger, Per, 2014. "Effects of Payroll Tax Cuts for Young Workers," Working Paper Series 1031, Research Institute of Industrial Economics.
- Hildegunn Ekroll Stokke, 2015.
"Regional payroll tax cuts and individual wages: Heterogeneous effects across education groups,"
Working Paper Series
16815, Department of Economics, Norwegian University of Science and Technology.
- Hildegunn Stokke, 2016. "Regional payroll tax cuts and individual wages: Heterogeneous effects across education groups," ERSA conference papers ersa16p169, European Regional Science Association.
- Egebark, Johan & Kaunitz, Niklas, 2018.
"Payroll taxes and youth labor demand,"
Labour Economics, Elsevier, vol. 55(C), pages 163-177.
- Egebark, Johan & Kaunitz, Niklas, 2014. "Payroll Taxes and Youth Labor Demand," Working Paper Series 1001, Research Institute of Industrial Economics, revised 07 Jun 2017.
- Adam, Stuart & Phillips, David & Roantree, Barra, 2019.
"35 years of reforms: A panel analysis of the incidence of, and employee and employer responses to, social security contributions in the UK,"
Journal of Public Economics, Elsevier, vol. 171(C), pages 29-50.
- Stuart Adam & David Phillips & Barra Roantree, 2016. "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Chapters, in: Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES), National Bureau of Economic Research, Inc.
- Stuart Adam & David Phillips & Barra Roantree, 2017. "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Working Papers 23336, National Bureau of Economic Research, Inc.
- Neumann, M., 2017.
"Earnings responses to social security contributions,"
Labour Economics, Elsevier, vol. 49(C), pages 55-73.
- Michael Neumann, 2015. "Earnings Responses to Social Security Contributions," Discussion Papers of DIW Berlin 1489, DIW Berlin, German Institute for Economic Research.
- Sonia A. Agudelo & Hector Sala, 2016.
"Wage setting in the Colombian manufacturing industry,"
The Economics of Transition, The European Bank for Reconstruction and Development, vol. 24(1), pages 99-134, January.
- Agudelo, Sonia A. & Sala, Hector, 2015. "Wage Setting in the Colombian Manufacturing Industry," IZA Discussion Papers 8945, Institute of Labor Economics (IZA).
- Cervini-Plá, María & Ramos, Xavier & Ignacio Silva, José, 2014.
"Wage effects of non-wage labour costs,"
European Economic Review, Elsevier, vol. 72(C), pages 113-137.
- Cervini-Plá, María & Ramos, Xavier & Silva, José I., 2010. "Wage Effects of Non-Wage Labour Costs," IZA Discussion Papers 4882, Institute of Labor Economics (IZA).
- Cervini, María & Ramos, Xavier & Silva, José I., 2011. "Wage effects of non-wage labour costs," MPRA Paper 34033, University Library of Munich, Germany.
- Jonas Månsson & A. Quoreshi, 2015.
"Evaluating regional cuts in the payroll tax from a firm perspective,"
The Annals of Regional Science, Springer;Western Regional Science Association, vol. 54(2), pages 323-347, March.
- Jonas MÃ¥nsson & Shahid Quoreshi, 2012. "Evaluating regional cuts in the payroll tax from a firm perspective," ERSA conference papers ersa12p567, European Regional Science Association.
- Johnston, Andrew C., 2020. "Unemployment-Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," IZA Discussion Papers 13117, Institute of Labor Economics (IZA).
- Egebark, Johan & Kaunitz, Niklas, 2013.
"Do payroll tax cuts raise youth employment?,"
Working Paper Series
2013:27, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Egebark, Johan & Kaunitz, Niklas, 2014. "Do payroll tax cuts raise youth employment?," Research Papers in Economics 2014:1, Stockholm University, Department of Economics.
- Cruces, Guillermo & Galiani, Sebastian & Kidyba, Susana, 2010.
"Payroll taxes, wages and employment: Identification through policy changes,"
Labour Economics, Elsevier, vol. 17(4), pages 743-749, August.
- Guillermo Cruces & Sebastian Galiani & Susana Kidyba, 2010. "Payroll Taxes, Wages and Employment: Identification through Policy Changes," CEDLAS, Working Papers 0093, CEDLAS, Universidad Nacional de La Plata.
- Matthias Collischon & Kamila Cygan-Rehm & Regina T. Riphahn, 2018. "Employment Effects of Payroll Tax Subsidies," CESifo Working Paper Series 7111, CESifo.
- Emmanuel Saez & Manos Matsaganis & Panos Tsakloglou, 2012.
"Earnings Determination and Taxes: Evidence From a Cohort-Based Payroll Tax Reform in Greece,"
The Quarterly Journal of Economics, Oxford University Press, vol. 127(1), pages 493-533.
- Saez, Emmanuel & Matsaganis, Manos & Tsakloglou, Panos, 2010. "Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece," IZA Discussion Papers 4752, Institute of Labor Economics (IZA).
- Saez, Emmanuel & Matsaganis, Manos & Tsakloglou, Panos, 2010. "Earnings Determination and Taxes: Evidence from a Cohort-Based Payroll Tax Reform in Greece," Institute for Research on Labor and Employment, Working Paper Series qt5fr6354g, Institute of Industrial Relations, UC Berkeley.
- Emmanuel Saez & Manos Matsaganis & Panos Tsakloglou, 2010. "Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece," NBER Working Papers 15745, National Bureau of Economic Research, Inc.
- Bennmarker, Helge & Mellander, Erik & Öckert, Björn, 2009.
"Do regional payroll tax reductions boost employment?,"
Labour Economics, Elsevier, vol. 16(5), pages 480-489, October.
- Bennmarker, Helge & Mellander, Erik & Öckert, Björn, 2008. "Do regional payroll tax reductions boost employment?," Working Paper Series 2008:19, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Scherer, C.R., 2015. "Payroll tax reduction in Brazil : Effects on employment and wages," ISS Working Papers - General Series 602, International Institute of Social Studies of Erasmus University Rotterdam (ISS), The Hague.
- Matthias Collischon & Kamila Cygan-Rehm & Regina T. Riphahn, 2020.
"Employment effects of payroll tax subsidies,"
Working Papers
191, Bavarian Graduate Program in Economics (BGPE).
- Collischon, Matthias & Cygan-Rehm, Kamila & Riphahn, Regina T., 2020. "Employment Effects of Payroll Tax Subsidies," IZA Discussion Papers 13037, Institute of Labor Economics (IZA).
- Clément Carbonnier & Bruno Palier & Michaël Zemmour, 2016.
"Tax cuts or social investment? Evaluating the opportunity cost of French employment strategy,"
Cambridge Journal of Economics, Oxford University Press, vol. 40(6), pages 1687-1705.
- Clément Carbonnier & Bruno Palier & Michaël Zemmour, 2014. "Tax cuts or social investment? Evaluating the opportunity cost of the French employment strategy," Sciences Po publications 31, Sciences Po.
- Bruno Palier & Clément Carbonnier & Michaël Zemmour, 2014. "Tax cuts or social investment? Evaluating the opportunity cost of French employment strategy," Working Papers hal-01017683, HAL.
- Ángel Melguizo & José González-Páramo, 2013. "Who bears labour taxes and social contributions? A meta-analysis approach," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(3), pages 247-271, August.
More about this item
Keywords
payroll taxes; wages; productivity; employment; linked employer-employee data;All these keywords.
JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure
- L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-LMA-2018-07-23 (Labor Markets - Supply, Demand, & Wages)
- NEP-MAC-2018-07-23 (Macroeconomics)
- NEP-PBE-2018-07-23 (Public Economics)
- NEP-PUB-2018-07-23 (Public Finance)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iza:izadps:dp11598. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Holger Hinte). General contact details of provider: http://www.iza.org .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.