Firm Inequality and The Employment Tax: A Quantitative Study of Northern Sweden
This paper quantitatively studies how firm inequality (society-wide firm concentration) in Northern Sweden was impacted by a 2002 deduction to the employment tax. The paper constructs Gini and Theil’s T indices as measurements of firm inequality for 29 Swedish municipalities for the years 1998-2007,...
Main Author: | |
---|---|
Format: | Other/Unknown Material |
Language: | English |
Published: |
Lunds universitet/Ekonomisk-historiska institutionen
2024
|
Subjects: | |
Online Access: | http://lup.lub.lu.se/student-papers/record/9163903 |
Summary: | This paper quantitatively studies how firm inequality (society-wide firm concentration) in Northern Sweden was impacted by a 2002 deduction to the employment tax. The paper constructs Gini and Theil’s T indices as measurements of firm inequality for 29 Swedish municipalities for the years 1998-2007, where the net sales and number of employees are used as two measurements of firm size. This results in four different indices used as panel data in a difference-in-differences approach to establish causality. Through econometric evaluation of all four tests, no evidence is found of the employment tax deduction having an impact on firm inequality. |
---|