مقاله انگلیسی کاهش مالیات بر حقوق بخشی و دستمزد فردی: اثرات ناهمگن توانایی کارگران و بهره وری شرکت

این مقاله علمی پژوهشی (ISI)  به زبان انگلیسی از نشریه اسپرینگر مربوط به سال ۲۰۲۱ دارای ۲۵ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.

کد محصول: H702

سال نشر: ۲۰۲۱

نام ناشر (پایگاه داده): اسپرینگر

نام مجله:   International Tax and Public Finance

نوع مقاله: علمی پژوهشی (Research articles)

تعداد صفحه انگلیسی: ۲۵ صفحه PDF

عنوان کامل فارسی:

مقاله انگلیسی ۲۰۲۱ :  کاهش مالیات بر حقوق بخشی و دستمزد فردی: اثرات ناهمگن توانایی کارگران و بهره وری شرکت

عنوان کامل انگلیسی:

Regional payroll tax cuts and individual wages: heterogeneous effects of worker ability and firm productivity

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Abstract

This paper exploits a payroll tax reform in Norway and applies matched employer– employee register data on individual wages to study the incidence of payroll taxation. The contribution is to allow for heterogeneous wage effects of payroll tax cuts based on unobserved worker ability and firm productivity (measured by estimated worker and firm fixed effects, respectively). Using the difference-in-difference approach, the estimates show that on average, about 30% of the labor cost reduction is shifted to employees through higher wages and the degree of tax shifting increases gradually during the first 3 years after the reform. Among high-productivity firms, the degree of tax shifting is stable at 40–۵۰% throughout the post-reform period. In low-productivity firms, none of the labor cost reduction is shifted to employees in the short term, but there is a delayed wage response in the medium term. On average, the wage effect of reduced payroll taxes is twice as large in high-productivity compared to low-productivity firms. The difference in wage response is mainly between firms, rather than between workers within firms, although low-ability workers in low-productivity firms miss out on the wage gain from the reduced labor costs. The analysis does not find any robust employment effect of the payroll tax cut, neither in low- nor in high-productivity firms.

Keywords: Payroll tax cut · Individual wages · Matched employer–employee data · Heterogeneous effects

۱.Introduction

 This paper exploits a regionally differentiated payroll tax reform in Norway and applies matched employer–employee register data on individual wages to study the incidence of payroll taxation. The contribution is to study heterogeneous wage effects of reduced payroll taxes across low- and high-quality firms and across lowand high-ability workers within firms. Following the method innovated by Abowd et al. (1999), worker and firm fixed effects are estimated simultaneously, and the fixed-effect coefficients are used as measures of unobserved worker ability and firm productivity, respectively. Existing empirical evidence on the incidence of payroll taxation is primarily based on firm-level data on the average wage bill rather than individual wages. These studies estimate an average wage response to payroll tax changes and do not capture important heterogeneities across low- and high-quality workers and firms…

۶.Conclusions

 This paper studies the incidence of payroll taxation based on matched employer–employee register data on individual wages for private sector workers in Norway. Exploiting a payroll tax reform and using the difference-in-difference approach, the estimates show that on average, about 30% of the labor cost reduction is shifted to employees through higher wages and the degree of tax shifting increases gradually during the first 3 years after the reform. The contribution of the paper is to allow for heterogeneous wage effects of the payroll tax cut based on unobserved worker ability and firm productivity (measured by estimated worker and firm fixed effects, respectively). The main finding is that the wage effect of the reduced payroll tax is twice as large in high-productivity compared to low-productivity firms. In the most productive firms, the degree of tax shifting is stable at 40–۵۰% throughout the post-reform period. In low productivity firms, none of the labor cost reduction is shifted to employees in the short term, but there is a delayed wage response in the medium term. The difference in wage effect is mainly between firms, rather than between workers within firms, although low ability workers in low-productivity firms miss out on the wage gain from the reduced labor costs. This implies that the payroll tax cut contributes to increased wage inequality within municipalities. The analysis does not find any robust employment effect of the payroll tax cut, neither in low- nor high-productivity firms. It is of interest to pursue the potential heterogeneity in employment responses to payroll tax cuts further, preferably based on rich firm-level data.

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