Firm Heterogeneity and the Impact of Payroll Taxes

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dc.creatorBíró, Anikó
dc.creatorBranyiczki, Réka
dc.creatorLindner, Attila
dc.creatorMárk, Lili
dc.creatorPrinz, Dániel
dc.date2023-01-09T13:31:39Z
dc.date2023-01-09T13:31:39Z
dc.date2022-12
dc.date.accessioned2026-07-01T00:35:59Z
dc.descriptionThis paper studies the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard equilibrium job search model, the paper examines the heterogeneous impact of the policy. Employment increases most at low-productivity firms offering low-wage jobs, which tend to hire from unemployment, while the effects are more muted for high-productivity firms offering high-wage jobs. At the same time, wages only increase at high-productivity firms. These results point to important heterogeneity in the incidence of payroll tax cuts across firms and highlight that payroll taxes have a significant impact on the composition of jobs in the labor market.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/099829512142214781/IDU057f5cf020802b0481f0bbae0e8716878b654
dc.identifierhttps://hdl.handle.net/10986/38396
dc.identifier10.1596/1813-9450-10265
dc.identifier.urihttp://hdl.handle.net/123456789/407019
dc.languageEnglish
dc.languageen
dc.publisherWorld Bank, Washington, DC
dc.relationPolicy Research Working Papers;10265
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo
dc.rightsWorld Bank
dc.subjectPAYROLL TAX
dc.subjectTAX INCIDENCE
dc.subjectFIRM HETROGENEITY
dc.subjectLABOR MARKET
dc.subjectOLDER WORKERS
dc.subjectUNEMPLOYMENT
dc.subjectEMPLOYMENT OF OLDER WORKERS
dc.titleFirm Heterogeneity and the Impact of Payroll Taxes
dc.typeWorking Paper
dc.typeDocument de travail
dc.typeDocumento de trabajo

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