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Essays on Company Taxation, Firms and Workers

Distefano, Mimosa; (2022) Essays on Company Taxation, Firms and Workers. Doctoral thesis (Ph.D), UCL (University College London). Green open access

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Abstract

This thesis investigates how taxes levied on firms and firms’ management composition affect firms and workers. The first essay focuses on Germany, where profit taxation is set at the municipality level. We show that an increase in the profit tax rate by 1 percentage point reduces municipality employment by 1.17%, municipality wages by 0.52%, and the number of establishments operating in the municipality by 0.5%. Whereas smaller, lower-paying establishments primarily drive establishment exit, within-establishment wage and employment declines are most pronounced in higher-paying establishments, causing a reduction in job-to-job mobility. Between-establishment wage growth contributes to the wage reductions experienced by workers hit by a profit tax increase. The second essay examines hiring subsidies—a temporary cut to payroll taxation for new hires—introduced in Italy in 2013. We combine a matched difference-in-differences design and zoom onto the firms that use the hiring subsidy. We find that these firms hire women with lengthy labor market interruptions and who are mothers. These women are better educated than the average firm’s hire and remain employed long-term in the firm. Preliminary heterogeneity analysis suggests that the subsidy could operate as a mechanism which permits firms to learn about the potential productivity of these female workers. The third essay investigates the gender composition of management in the firm of first employment. It analyses its impact on the short- and long-term career and family-related decisions of female labor market entrants in Italy. We find that starting a labor market career in a firm with more female managers is associated with a higher probability of remaining in employment, higher job-to-job mobility, particularly towards better-paid jobs, and a higher probability of returning to work after maternity leave. Our analysis suggests that having women in executive positions could contribute to women’s labor market success.

Type: Thesis (Doctoral)
Qualification: Ph.D
Title: Essays on Company Taxation, Firms and Workers
Open access status: An open access version is available from UCL Discovery
Language: English
Additional information: Copyright © The Author 2022. Original content in this thesis is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) Licence (https://creativecommons.org/licenses/by-nc/4.0/). Any third-party copyright material present remains the property of its respective owner(s) and is licensed under its existing terms. Access may initially be restricted at the author’s request.
UCL classification: UCL
UCL > Provost and Vice Provost Offices > UCL SLASH
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS > Dept of Economics
URI: https://discovery.ucl.ac.uk/id/eprint/10158744
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