Payroll Taxes and Social Insurance Taxes | PFL

Tax Incidence Anomalies

This paper reviews the literature on the incidence of consumption and labor taxes and focuses on the empirical results that show stark departures from the canonical model of tax incidence, which I refer to as anomalies.

Adverse Selection and Moral Hazard in Social Insurance for Entrepreneurs

We estimate entrepreneurs' preferences for social insurance coverage and the extent of adverse selection and moral hazard in social insurance for entrepreneurs in Finland.

Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform

This paper studies a unique reform in Germany that allowed workers to hold small secondary jobs tax-free, decreasing the marginal tax rate by between 19.5 to 66pp.

Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production

This research uses quasi-experimental variation in payroll taxes to estimate their incidence and investigate how firms use their input factors.

Can Payroll Tax Cuts Help Firms During Recessions?

This paper estimates the effect of payroll tax cuts on firm-level employment and balance-sheet outcomes during economic downturns.

Does Mandating Social Insurance Affect Entrepreneurial Activity?

This research estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland.

Are Changes of Organizational Form Costly? Income Shifting and Business Entry Responses to Taxes

Drawing on administrative panel data covering the full population of business owners in the UK, we study the effects of differential tax liabilities across organizational forms on business entry and on income shifting.

Do Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break

We explore labor supply responses to an unusually large and salient notch generated by the “Mini-Job” program in Germany.

Subscribe to Payroll Taxes and Social Insurance Taxes