caa a22 4500 606165932 CHVBK 20210128100655.0 cr unu---uuuuu 210128e20150301xx s 000 0 eng 10.1007/s00168-015-0656-2 doi (NATIONALLICENCE)springer-10.1007/s00168-015-0656-2 Evaluating regional cuts in the payroll tax from a firm perspective [Elektronische Daten] [Jonas Månsson, A. Quoreshi] With few exceptions, reduced payroll taxes are analysed with regard to employment and wage effects. Our study extends the impacts to cover several possible firm outcomes using a multilevel modelling approach. Between 20 and 55% in the variation, the outcomes can be explained by municipality differences. On firm level, the result follows a clear business logic. In the short run, profits and turnover increased which later on transforms into increased wages. After 7years, we find the indication of impacts on investments. Thus, the support has some short-term impacts that are reduced with time and the long-term effects are questionable. Springer-Verlag Berlin Heidelberg, 2015 Månsson Jonas Department of Economics and Statistics, Linnaeus University, 351 95, Växjö, Sweden aut Quoreshi A. The Swedish Agency for Growth Policy Analysis, 831 40, Östersund, Sweden aut The Annals of Regional Science Springer Berlin Heidelberg 54/2(2015-03-01), 323-347 0570-1864 54:2<323 2015 54 168 https://doi.org/10.1007/s00168-015-0656-2 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s00168-015-0656-2 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Månsson Jonas Department of Economics and Statistics, Linnaeus University, 351 95, Växjö, Sweden aut NATIONALLICENCE 700 1- Quoreshi A. The Swedish Agency for Growth Policy Analysis, 831 40, Östersund, Sweden aut NATIONALLICENCE 773 0- The Annals of Regional Science Springer Berlin Heidelberg 54/2(2015-03-01), 323-347 0570-1864 54:2<323 2015 54 168