Earnings Determination and Taxes: Evidence From a Cohort-Based Payroll Tax Reform in Greece
This article analyzes the response of earnings to payroll tax rates using a cohort-based reform in Greece. Individuals who started working on or after 1993 face permanently a much higher earnings cap for payroll taxes, creating a large and permanent discontinuity in marginal payroll tax rates by dat...
Saved in:
| Volume: | 127 |
|---|---|
| Main Author: |
Matsaganis, Manos
Saez, Emmanuel Tsakloglou, Panos |
| Format: | Journal Article |
| Language: | English |
| Place of publication: |
Oxford University Press 2012 |
| published in: | The Quarterly Journal of Economics Vol. 127; no. 1; pp. 493 - 533 |
| Data of publication: | 2012 |
| Series: |
The Quarterly Journal of Economics |
| Online Access: | available in Bonn? |
| Database: | RePEc RePEc IDEAS Database information Databases - DBIS |