@TechReport{iza:izadps:dp18727,
            	author={Holden, Steinar and Markussen, Simen and Røed, Knut},
            	title={Are Senior Workers Overpriced? Evidence from an Age-Differentiated Payroll Tax in Norway},
            	year={2026},
	month={Jun},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={18727},
            	url={https://www.iza.org/index.php/publications/dp18727},
	abstract={Differentiation of the employer-born payroll tax may be a tool to raise employment for groups whose wage entitlements are set above market clearing levels – e.g., through collective bargaining, minimum wage legislation or implicit contracts. We provide an empirical evaluation of a reform in Norway in 2002 whereby the payroll tax for mature (62+) workers was reduced by 4 percentage points. Our findings indicate that the reform led to a 2-3% increase in total hours worked by persons aged 62-64. Approximately 25% of  the tax cut was passed on to the workers in the form of higher hourly wages.},
	keywords={payroll tax;tax incidence;labor demand;labor supply;difference in differences},
            }