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...

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Bibliographic details
Volume: 1041
Main Author: Piekkola, Hannu
Format: Paper
Language: English
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
Online Access: Fulltext
Database: EconStor
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