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Special payroll tax for older people – reporting and effects (RiR 2020:24)

Lower payroll tax for older people was to lead to increased employment among people over the age of 65. However, it is uncertain whether the tax cut has led to increased employment. The uncertainty is due, among other things, to shortcomings in the Government’s reporting, according to the Swedish National Audit Office’s audit.

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Updated: 15 January 2021

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