Job search under changing labour taxes
利用挪威2010-2019年雇主-雇员匹配数据，研究边际税率和企业薪酬政策如何影响员工换工作行为，发现高税率会削弱高工资对离职率的抑制作用，但绩效奖金能减轻这一效应。
Workers’ job mobility decisions are related to firms’ wage policies but also depend on tax schedules. Using Norwegian population-wide administrative linked employer-employee data for 2010-2019, we study how the job-to-job turnover of employees is affected by marginal taxes and firms’ pay policies, thus drawing inferences on job search behaviour. By paying higher wages, job-to-job separation rates drop, but this negative relationship is weakened when income taxes increase, consistent with higher taxes reducing search activity. However, consistent with theory, the tax effect is smaller where workers receive performance bonuses.