Do place-based tax incentives create jobs?
利用挪威因欧盟法规突然废除地区差异化的工资税制度，研究发现工资税增加部分转嫁给了工人工资，并导致当地就业显著下降，表明在工资刚性条件下，基于地方的工资税激励可有效刺激就业。
In this paper, we evaluate the effectiveness of place-based payroll taxes in stimulating local employment by exploiting a unique policy setting in Norway, where a system of geographically differentiated payroll taxes was suddenly abolished due to an EU regulation. The reform was enforced independently of the regional labor market developments, creating arguably exogenous variation in the payroll tax rates that firms in different local labor markets faced over time. We find evidence of partial shifting of payroll tax increases on to worker wages as well as a significant decline in local employment. These findings suggest that in settings with some degrees of wage rigidity, place-based payroll tax incentives can be effective in stimulating local employment.