Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece
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This paper analyzes the response of earnings to payroll tax rates using a cohort-based reform in Greece. All individuals who started working on or after 1993 face permanently a much higher earnings cap for payroll taxes, creating a large and permanent discontinuity in marginal payroll tax rates by
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美国国家经济研究局创建时间：
2010-02-01
