Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers’ Tax Cut in Sweden

Emmanuel Saez; Benjamin Schoefer; David Seim (2019) · American Economic Review

Published

October 10, 2026

import sys
from pathlib import Path

ROOT = next(
    p for p in [Path.cwd(), *Path.cwd().parents]
    if (p / "scripts/tranche50_report.py").exists()
)
sys.path.insert(0, str(ROOT / "scripts"))
from tranche50_report import report
report("aeraej-62", tranche="tranche100")

Emmanuel Saez; Benjamin Schoefer; David Seim (2019). American Economic Review. Table 2.

Template assessment

Only CPI and industry-classification lookup data are deposited. The Swedish administrative worker/firm panel needed by the payroll-tax regressions is absent.

No comparison point or homogeneity-test decision is assigned to this paper.