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Firm Inequality and The Employment Tax: A Quantitative Study of Northern Sweden

Hedenstierna Jonson, August LU (2024) EOSK12 20241
Department of Economic History
Abstract
This paper quantitatively studies how firm inequality (society-wide firm concentration) in Northern Sweden was impacted by a 2002 deduction to the employment tax. The paper constructs Gini and Theil’s T indices as measurements of firm inequality for 29 Swedish municipalities for the years 1998-2007, where the net sales and number of employees are used as two measurements of firm size. This results in four different indices used as panel data in a difference-in-differences approach to establish causality. Through econometric evaluation of all four tests, no evidence is found of the employment tax deduction having an impact on firm inequality.
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author
Hedenstierna Jonson, August LU
supervisor
organization
course
EOSK12 20241
year
type
M2 - Bachelor Degree
subject
keywords
Northern Sweden, Firm Inequality, Firm Concentration, Gini Index, Theil’s T Index, Difference-in-differences
language
English
id
9163903
date added to LUP
2024-06-18 07:52:12
date last changed
2024-06-18 07:52:12
@misc{9163903,
  abstract     = {{This paper quantitatively studies how firm inequality (society-wide firm concentration) in Northern Sweden was impacted by a 2002 deduction to the employment tax. The paper constructs Gini and Theil’s T indices as measurements of firm inequality for 29 Swedish municipalities for the years 1998-2007, where the net sales and number of employees are used as two measurements of firm size. This results in four different indices used as panel data in a difference-in-differences approach to establish causality. Through econometric evaluation of all four tests, no evidence is found of the employment tax deduction having an impact on firm inequality.}},
  author       = {{Hedenstierna Jonson, August}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Firm Inequality and The Employment Tax: A Quantitative Study of Northern Sweden}},
  year         = {{2024}},
}