Cristin-resultat-ID: 1535550
Sist endret: 24. september 2018, 10:25
NVI-rapporteringsår: 2017
Resultat
Vitenskapelig artikkel
2017

Labour demand and supply changes in Norway following an imposed harmonization of geographically differentiated payroll-tax rates

Bidragsytere:
  • Harald Dale-Olsen

Tidsskrift

Labour
ISSN 1121-7081
e-ISSN 1467-9914
NVI-nivå 1

Om resultatet

Vitenskapelig artikkel
Publiseringsår: 2017
Publisert online: 2017
Trykket: 2018
Volum: 32
Hefte: 2
Sider: 261 - 291
Open Access

Importkilder

Scopus-ID: 2-s2.0-85034597626

Beskrivelse Beskrivelse

Tittel

Labour demand and supply changes in Norway following an imposed harmonization of geographically differentiated payroll-tax rates

Sammendrag

The payroll-tax is an important source for public financial revenues. Utilising Norwegian population-wide linked-employer-employee register-data for 2001-2012 while exploiting the harmonizing of the geographically-differentiated payroll-tax imposed by the EU, I show that payroll-tax increases are shifted onto workers’ hourly wages thus reducing these. Annual earnings also drop as the payroll-tax grows. Neither unemployment nor employment levels are affected in the short-run, but the payroll-tax levels and the number of sick leave days appear positively correlated. In the long run, entry into retirement and DI rolls increase. Thus the tax hike induces the withdrawal of workers from the labour force.

Bidragsytere

Aktiv cristin-person

Harald Dale-Olsen

  • Tilknyttet:
    Forfatter
    ved Institutt for samfunnsforskning
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