The incidence of payroll taxation: evidence from Chile Gruber, Jonathan

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Gruber, Jonathan
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Journal of Labor Economics
Payroll tax - Chile.; Social security taxes -- Analysis; Payroll tax -- Analysis
Academic; Trade
I provide new evidence on the incidence of payroll taxation by examining the experience of Chile before and after the privatization of its Social Security system. This policy change led to a sharp exogenous reduction in the payroll tax burden on Chilean firms; on average, payroll tax rates fell by 25% over 6 years. Using data from a census of manufacturing firms, I estimate that the incidence of Payroll taxation is fully on wages, with no effect on employment. This finding is robust to a variety of empirical approaches to the problem of measurement error in firm-level measures of taxes/worker.
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