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Employment, wages, and dividend taxation

  • This paper tests the effect of dividend taxation on employment. Since dividend taxation affects real investments, tax-induced changes in real investments should map into employment effects. Using a difference-in-difference approach around the Swedish 2006 dividend tax cut and unique corporate-level data with income tax information on every employee, we find robust evidence of dividend tax-induced employment effects. In response to the dividend cut, both employment and wage levels increase in cash-constrained firms relative to cash-rich closely held corporations.

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Metadaten
Author:Annette AlstadsaeterORCiD, Martin Jacob, Altin Vejsiu
URN:urn:nbn:de:hbz:992-opus4-6601
DOI:https://doi.org/10.2139/ssrn.2490000
Series (Serial Number):FAccT Center Working Paper Series (18/2014)
Publisher:WHU - Otto Beisheim School of Management
Place of publication:Vallendar
Document Type:Working Paper
Language:English
Date of Publication (online):2018/06/11
Date of first Publication:2014/09/01
Release Date:2018/06/11
Tag:Dividendenbesteuerung; Entlohnung; Erwerbstätigkeit; Privatunternehmen; Schweden
Dividend taxation; Employment; Private firms; Sweden; Wages
Page Number:8
Institutes:WHU Centers / WHU Financial Accounting & Tax Center (FAccT Center)
JEL-Classification:H Public Economics / H2 Taxation, Subsidies, and Revenue / H21 Efficiency; Optimal Taxation
H Public Economics / H2 Taxation, Subsidies, and Revenue / H25 Business Taxes and Subsidies
Licence (German):Copyright for this publication