Tax cuts and employment: Evidence from Finnish linked employer-employee data
We analyse taxes and employment in a system of firm-level labour demand and industry-level regional labour supply, using linked employer-employee data from Finland in 1990-2003. We show that virtually all of the wage tax burden is borne by employers since wages fully adjust. Labour demand also respo...
|Main Author:||Piekkola, Hannu|
|Place of publication:||
Helsinki The Research Institute of the Finnish Economy (ETLA) 2006
|published in:||ETLA Discussion Papers, The Research Institute of the Finnish Economy (ETLA) Vol. 1041|
|Data of publication:||2006|
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