Working Paper

The Effect of the Swedish Payroll Tax Cut for Youths on Firm Profitability

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collection.link.5
https://openknowledge.worldbank.org/handle/10986/9
collection.name.5
Policy Research Working Papers
dc.contributor.author
Malm, Arvid
dc.contributor.author
Eklund, Johan
dc.contributor.author
Francis, David
dc.contributor.author
Jiang, Nan
dc.date.accessioned
2016-11-01T14:06:45Z
dc.date.available
2016-11-01T14:06:45Z
dc.date.issued
2016-10
dc.date.lastModified
2021-04-23T14:04:29Z
dc.description.abstract
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. Previous investigations into the effects of this particular reform have focused entirely on the effects on employment and wages, or have been limited to the retail sector. This paper finds that the reform was not associated with a general increase in firm profitability, but that there is some evidence of a positive effect on profits in the retail and wholesale sector.
en
dc.identifier
http://documents.worldbank.org/curated/en/2016/10/26854133/effect-swedish-payroll-tax-cut-youths-firm-profitability
dc.identifier.uri
http://hdl.handle.net/10986/25299
dc.language
English
dc.language.iso
en_US
dc.publisher
World Bank, Washington, DC
dc.relation.ispartofseries
Policy Research Working Paper;No. 7854
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo/
dc.subject
payroll tax
dc.subject
firm profitability
dc.subject
youth employment
dc.title
The Effect of the Swedish Payroll Tax Cut for Youths on Firm Profitability
en
dc.type
Working Paper
en
okr.crossref.title
The Effect of the Swedish Payroll Tax Cut for Youths on Firm Profitability
okr.date.disclosure
2016-10-11
okr.doctype
Publications & Research
okr.doctype
Publications & Research :: Policy Research Working Paper
okr.docurl
http://documents.worldbank.org/curated/en/2016/10/26854133/effect-swedish-payroll-tax-cut-youths-firm-profitability
okr.googlescholar.linkpresent
yes
okr.identifier.doi
10.1596/1813-9450-7854
okr.identifier.externaldocumentum
090224b084619d0a_2_0
okr.identifier.internaldocumentum
26854133
okr.identifier.report
WPS7854
okr.imported
true
okr.language.supported
en
okr.pdfurl
http://documents.worldbank.org/curated/en/803371476191665204/pdf/WPS7854.pdf
en
okr.region.administrative
Europe and Central Asia
okr.region.country
Sweden
okr.topic
Macroeconomics and Economic Growth :: Taxation & Subsidies
okr.topic
Social Protections and Labor :: Employment and Unemployment
okr.topic
Social Protections and Labor :: Labor Law
okr.unit
Global Indicators Group, Development Economics

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