TY  - RPRT
        AU  - Holden, Steinar
AU  - Markussen, Simen
AU  - Røed, Knut
        TI  - Are Senior Workers Overpriced? Evidence from an Age-Differentiated Payroll Tax in Norway
        PY  - 2026/Jun/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 18727
        UR  - https://www.iza.org/index.php/publications/dp18727
        AB  - 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.
        KW  - payroll tax
KW  - tax incidence
KW  - labor demand
KW  - labor supply
KW  - difference in differences
        ER  -