Evaluating R&D payroll tax subsidies: impacts on high-skill employment.

Autor/inn/en	Stavlöt, Ulrika; Svensson, Roger
Titel	Evaluating R&D payroll tax subsidies: impacts on high-skill employment. Gefälligkeitsübersetzung: Bewertung von Lohnsteuersubventionen für Forschung und Entwicklung: Auswirkungen auf die Beschäftigung von Hochqualifizierten.
Quelle	In: Applied economics, (2025) online first, 02 Apr 2025, 16 S. PDF als Volltext Link als defekt meldenVerfügbarkeit
Sprache	englisch
Dokumenttyp	online; Zeitschriftenaufsatz
ISSN	1466-4283
DOI	10.1080/00036846.2025.2484029
Schlagwörter	Forschung und Entwicklung; Forschungsförderung; Öffentliche Förderung; Steuerentlastung; Beschäftigungseffekt; Kleine und mittlere Unternehmen; Lohnkosten; Lohnsteuer; Subventionspolitik; MINT-Beruf; Promotion; Auswirkung; Hochschulabsolvent; Forschungspersonal; Hoch Qualifizierter; Schweden
Abstract	"This paper evaluates the impact of Sweden's R&D payroll tax subsidy on the employment of highly skilled workers, focusing on PhDs and STEM professionals. Unlike traditional R&D tax incentives, which reduce taxable income, this subsidy directly lowers payroll taxes for R&D personnel, making it particularly relevant for SMEs and financially constrained firms. Using firm-level panel data from 2011 to 2019 and a difference-in-differences (DiD) approach, we find that the subsidy significantly increases the employment of high-skilled workers. The effects are consistent across firm characteristics, though some variation exists between smaller and larger firms. To ensure robustness, we conduct additional tests using alternative outcome measures, firms near the subsidy cap, and a linear estimation model. A parallel trends sensitivity analysis further supports the validity of our identification strategy. Our findings contribute to the literature on R&D tax incentives and innovation policy by providing new evidence on the labor market effects of payroll tax subsidies for R&D personnel. These insights are particularly relevant for policymakers designing tax-based R&D support schemes." The study refers to the period 2011-2019 (Author's abstract, IAB-Doku).
Erfasst von	Institut für Arbeitsmarkt- und Berufsforschung, Nürnberg
Update	2025/3