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