Labor market institutions and the incidence of payroll taxation
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Kim, J. | - |
dc.contributor.author | Kim, S. | - |
dc.contributor.author | Koh, K. | - |
dc.date.accessioned | 2022-06-12T05:40:30Z | - |
dc.date.available | 2022-06-12T05:40:30Z | - |
dc.date.created | 2022-06-10 | - |
dc.date.issued | 2022-01 | - |
dc.identifier.issn | 0047-2727 | - |
dc.identifier.uri | https://scholar.korea.ac.kr/handle/2021.sw.korea/142106 | - |
dc.description.abstract | Despite the unambiguous predictions of the canonical model of a competitive labor market, empirical studies of the labor market effects of payroll taxation provide conflicting evidence. We estimate the labor market impacts of payroll taxation in Singapore, the country with the most competitive and flexible labor market among the countries investigated in the literature. By exploiting the sharp reduction in payroll tax rate when workers turn 60, we find that the reduced payroll tax rate in Singapore has a large effect on wages without changes in employment. Our meta-analysis shows consistent evidence that varying degrees of labor market competitiveness across places and time could explain the mixed results in the literature. Our findings corroborate the prediction of the canonical model that the welfare costs of social insurance programs financed by payroll taxes can be small in a competitive labor market. © 2022 Elsevier B.V. | - |
dc.language | English | - |
dc.language.iso | en | - |
dc.publisher | Elsevier B.V. | - |
dc.title | Labor market institutions and the incidence of payroll taxation | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | Kim, J. | - |
dc.contributor.affiliatedAuthor | Koh, K. | - |
dc.identifier.doi | 10.1016/j.jpubeco.2022.104646 | - |
dc.identifier.scopusid | 2-s2.0-85126844115 | - |
dc.identifier.bibliographicCitation | Journal of Public Economics, v.209 | - |
dc.relation.isPartOf | Journal of Public Economics | - |
dc.citation.title | Journal of Public Economics | - |
dc.citation.volume | 209 | - |
dc.type.rims | ART | - |
dc.type.docType | Article | - |
dc.description.journalClass | 1 | - |
dc.description.isOpenAccess | N | - |
dc.description.journalRegisteredClass | ssci | - |
dc.description.journalRegisteredClass | scopus | - |
dc.subject.keywordAuthor | Labor market competitiveness | - |
dc.subject.keywordAuthor | Labor market outcomes | - |
dc.subject.keywordAuthor | Meta-analysis | - |
dc.subject.keywordAuthor | Payroll tax | - |
dc.subject.keywordAuthor | Regression discontinuity design | - |
dc.subject.keywordAuthor | Tax incidence | - |
Items in ScholarWorks are protected by copyright, with all rights reserved, unless otherwise indicated.
(02841) 서울특별시 성북구 안암로 14502-3290-1114
COPYRIGHT © 2021 Korea University. All Rights Reserved.
Certain data included herein are derived from the © Web of Science of Clarivate Analytics. All rights reserved.
You may not copy or re-distribute this material in whole or in part without the prior written consent of Clarivate Analytics.