Labor market institutions and the incidence of payroll taxation

• Main Authors: KIM, Jinyoung, KIM, Seonghoon, KOH, Kanghyock
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2022
• Subjects: Labor market competitiveness; Labor market outcomes; Meta-analysis; Payroll tax; Regression discontinuity design; Tax incidence; Asian Studies; Labor Economics; Taxation
• Online Access: https://ink.library.smu.edu.sg/soe_research/2606; https://ink.library.smu.edu.sg/context/soe_research/article/3605/viewcontent/LaborMkt_Payroll_sv.pdf
• Institution: Singapore Management University

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 f...