000			01560nab a2200289 c 4500
999			_c141431 _d141431
003			ES-MaIEF
005			20191126131047.0
007			ta
008			191126s2019 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_96617 _aBordignon, Massimo
245		0	_aCutting the labor tax wedge in hard times _bevidence from an Italian reform _cMassimo Bordignon, Marie - Luise Schmitz and Gilberto Turati
260			_c2019
500			_aResumen.
504			_aBibliografía.
520			_aAs the first step of a strategy aimed at implementing a fiscal devaluation, in 2007, the Italian government implemented a reform reducing the labor tax wedge to boost firms' competitiveness. In this paper, we provide evidence on the causal impact on employment of this reform by estimating a DDD model that exploits differences across geographical areas and sectors of economic activity in the tax allowances. We find mildly positive effects of the reform on employment. We interpret this result by observing that the magnitude of the tax incentive was too small for firms to substantially increase the number of workers.
650		4	_948221 _aREDUCCIONES TRIBUTARIAS
650		4	_948349 _aSALARIOS
650		4	_943879 _aIMPUESTOS
650		4	_948026 _aITALIA
650		4	_aMODELOS ECONOMETRICOS _947776
700	1		_967659 _aSchmitz, Marie Luise
700	1		_957172 _aTurati, Gilberto
773	0		_9161311 _oOP 207/2019/3 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 75, n. 3, September 2019, p. 266-296
942			_cART