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The effect of the Swedish payroll tax cut for youths on firm profitability (English)

Payroll taxes in Sweden were reduced substantially for people ages 26 years or younger on July 1, 2007. The objective of this tax cut was to lower youth unemployment. The question of how gains from payroll taxes are distributed between workers and owners of firms has been the focus of considerable theoretical and empirical attention. This paper examines the impact of the Swedish reform on firm profits using individual-level and firm-level microdata...
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Malm,Arvid; Eklund,Johan; Francis,David C.; Jiang,Nan.

The effect of the Swedish payroll tax cut for youths on firm profitability (English). Policy Research working paper|no. WPS 7854 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/803371476191665204

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