The IZA Discussion Paper Series (ISSN: 2365-9793) disseminates high-quality research by IZA network members to the scientific community and the interested public worldwide before they are later published in academic journals. Comprising more than 17,000 papers, IZA's publication flagship is the most influential working paper series in labor economics.

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26 IZA Discussion Papers
IZA Discussion Paper No. 16122
Labour Costs and the Decision to Hire the First Employee
Bart Cockx, Sam Desiere
published in: European Economic Review, 2024, 170, 104859
IZA Discussion Paper No. 15810
Equilibrium Effects of Payroll Tax Reductions and Optimal Policy Design
Thomas Breda, Luke Haywood, Haomin Wang
IZA Discussion Paper No. 15020
Would Broadening the UI Tax Base Help Low-Income Workers?
Mark Duggan, Audrey Guo, Andrew C. Johnston
IZA Discussion Paper No. 14321
Labor Market Institutions and the Incidence of Payroll Taxation
Jinyoung Kim, Seonghoon Kim, Kanghyock Koh
published in: Journal of Public Economics, 2022, 209, 104646
IZA Discussion Paper No. 13317
The Contribution of Payroll Taxation to Wage Inequality in France
Antoine Bozio, Thomas Breda, Malka Guillot
IZA Discussion Paper No. 13117
Unemployment-Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data
Andrew C. Johnston
published in: American Economic Journal: Economic Policy, 2021, 13 (1), 266 - 293
IZA Discussion Paper No. 13037
Employment Effects of Payroll Tax Subsidies
Kamila Cygan-Rehm, Regina T. Riphahn
published in: Small Business Economics, 2021, 57 (3), 1201-1219
IZA Discussion Paper No. 12502
Does Tax-Benefit Linkage Matter for the Incidence of Social Security Contributions?
Antoine Bozio, Thomas Breda, Julien Grenet
IZA Discussion Paper No. 12125
How Prevalent Is Downward Rigidity in Nominal Wages? International Evidence from Payroll Records and Pay Slips
Michael Elsby, Gary Solon
published in: Journal of Economic Perspectives, 2019, 33 (3), 185–201
IZA Discussion Paper No. 12124
How Prevalent Is Downward Rigidity in Nominal Wages? Evidence from Payroll Records in Washington State
Ekaterina Jardim, Gary Solon, Jacob Vigdor
IZA Discussion Paper No. 11598
Estimating the Impacts of Payroll Taxes: Evidence from Canadian Employer-Employee Tax Data
Jonathan Deslauriers, Benoit Dostie, Robert Gagné, Jonathan Paré
published in: Canadian Journal of Economics, 2021, 54 (4), 1609-1637.
IZA Discussion Paper No. 9413
State and Local Sales Taxes and Business Activity in the United States
Nicholas Saxon, Mehmet S. Tosun, Jingjing Yang
IZA Discussion Paper No. 8945
Wage Setting in the Colombian Manufacturing Industry
Sonia A. Agudelo, Hector Sala
published in: Economics of Transition, 2016, 24 (1), 99-134
IZA Discussion Paper No. 7804
Shifting Taxes from Labor to Consumption: Efficient, but Regressive?
Nico Pestel, Eric Sommer
revised version published as 'Shifting Taxes from Labor to Consumption: More Employment and more Inequality?' in: Review of Income and Wealth, 2017, 63 (3), 524-563
IZA Discussion Paper No. 7127
Incidence of a "Social VAT" Reform: A French Scenario
Therese Rebiere
IZA Discussion Paper No. 6624
Optimal Fiscal Devaluation
François Langot, Lise Patureau, Thepthida Sopraseuth
IZA Discussion Paper No. 6214
The Effects of Social Security Taxes and Minimum Wages on Employment: Evidence from Turkey
Kerry L. Papps
published in: Industrial and Labor Relations Review, 2012, 65 (3), 686-707
IZA Discussion Paper No. 6108
Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms
Etienne Lehmann, François Marical, Laurence Rioux
published in: Journal of Public Economics, 2013, 99 (1), 66-84.
IZA Discussion Paper No. 5150
Payroll Taxes, Social Insurance and Business Cycles
Michael C. Burda, Mark Weder
published in: Journal of European Economic Association, 2016, 14 (2), 436 - 467
IZA Discussion Paper No. 4882
Wage Effects of Non-Wage Labour Costs
María Cervini-Plá, Xavier Ramos, José I. Silva
substantially revised version published in: European Economic Review, 2014, 72, 113-137. Winner of the 2015 Spanish Association for Labour Economics Best Paper Award.
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