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...

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Bibliographic details
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
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