Leder högre skatter på kapitalvinster till inlåsningseffekter? - Ratio

Leder högre skatter på kapitalvinster till inlåsningseffekter? - Ratio

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Do Targeted R&D Grants toward SMEs Increase Employment and Demand for High Human Capital Workers?

Daunfeldt, S. O., Halvarsson, D., Tingvall, P. G., & McKelvie, A.

Publication year

2022

Published in

Springer.

Abstract

Most previous studies on the employment effects of government R&D grants targeting SMEs are characterized by data-, measurement-, and selection problems, making it difficult to construct a relevant control group of firms that did not receive an R&D grant. We investigate the effects on employment and firm-level demand for high human capital workers of two Swedish programs targeted toward growth-oriented SMEs using Coarsened Exact Matching. Our most striking result is the absence of any statistically significant effects. We find no robust evidence that the targeted R&D grant programs had any positive and statistically significant effects on the number of employees recruited into these SMEs, or that the grants are associated with an increase in the demand for high human capital workers. The lack of statistically significant findings is troublesome considering that government support programs require a positive impact to cover the administrative costs associated with these programs.

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Article (with peer review)

Taxes, benefits and labour force participation: A survey of the quasi-experimental literature

Lundberg, J. & Norell, J.

Publication year

2020

Published in

Journal of the Finnish Economic Association

Abstract

Abstract
We review the literature that uses quasi-experimental methods to estimate the elasticity of labour force participation with respect to the financial gain from work. We find a wide range of elasticities, with an average of 0.36. 27 out of 35 papers find elasticities larger than 0.1, providing strong evidence that individuals respond to incentives on the extensive margin labour supply. Elasticities are larger for women, and have declined over time.

Article (without peer review)

Hur många jobb med jobbskatteavdraget?

Publication year

2020

Published in

Ekonomisk Debatt

Abstract

Enligt ekonomisk teori kommer fler att vara villiga att arbeta ju större den finansiella vinsten av att arbeta är. I Sverige är deltagandeskatten över 80 procent för normala lönelägen, vilket innebär att staten får den allra största delen av värdet av att någon börjar arbeta. Empirisk forskning ger stöd för att högre deltagandeskatt leder till lägre sysselsättning, med starkare effekter för kvinnor med barn. Med hjälp av denna forskning kan man dra slutsatser om jobbskatteavdragets sysselsättningseffekt, som uppskattas till 94 000–180 000 personer.