Replication data for: Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden

Principal Investigator(s): View help for Principal Investigator(s) Emmanuel Saez; Benjamin Schoefer; David Seim

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Project Citation:

Saez, Emmanuel, Schoefer, Benjamin, and Seim, David. Replication data for: Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers’ Tax Cut in Sweden. Nashville, TN: American Economic Association [publisher], 2019. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-12. https://doi.org/10.3886/E113203V1

Project Description

Summary: This paper uses administrative data to analyze a large employer-borne payroll tax rate cut for young workers in Sweden. We find no effect on net-of-tax wages of young treated workers relative to slightly older untreated workers, and a 2–3 percentage point increase in youth employment. Firms employing many young workers receive a larger tax windfall and expand right after the reform: employment, capital, sales, and profits increase. These effects appear stronger in credit-constrained firms. Youth-intensive firms also increase the wages of all their workers collectively, young as well as old, consistent with rent sharing of the tax windfall.

Scope of Project

JEL Classification:
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H32 Fiscal Policies and Behavior of Economic Agents: Firm
      J13 Fertility; Family Planning; Child Care; Children; Youth
      J23 Labor Demand
      J31 Wage Level and Structure; Wage Differentials
      M51 Personnel Economics: Firm Employment Decisions; Promotions

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Published Versions

V1 [2019-10-12]

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