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Corporate Hiring Under COVID-19 (NBER, May 2020)

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NBER Working Paper No. 27208, Corporate Hiring under COVID-19: Labor Market Concentration, Downskilling, and Income Inequality, by Murillo Campello, Gaurav Kankanhalli and Pradeep Muthukrishnan of Cornell University, dated May 2020. The paper uses job-vacancy postings data from LinkUp to study how U.S. companies changed hiring during the pandemic. It reports that active job postings in the first week of May 2020 were 40% below the 2017–2019 average for that week, and that firms cut high-skill postings more than low-skill postings. It also examines firm size, unionization, local labor market concentration, credit access and firms receiving Paycheck Protection Program (PPP) funding. The document closes with a regression table relating new job postings and the high-to-low-skills postings ratio to county-level COVID exposure.

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                              NBER WORKING PAPER SERIES




                CORPORATE HIRING UNDER COVID-19:
 LABOR MARKET CONCENTRATION, DOWNSKILLING, AND INCOME INEQUALITY

                                       Murillo Campello
                                      Gaurav Kankanhalli
                                    Pradeep Muthukrishnan

                                      Working Paper 27208
                              http://www.nber.org/papers/w27208


                    NATIONAL BUREAU OF ECONOMIC RESEARCH
                             1050 Massachusetts Avenue
                               Cambridge, MA 02138
                                    May 2020




We are grateful to Tom Ashenmacher at LinkUp for data access and support. All errors are our
own. The views expressed herein are those of the authors and do not necessarily reflect the views
of the National Bureau of Economic Research.

NBER working papers are circulated for discussion and comment purposes. They have not been
peer-reviewed or been subject to the review by the NBER Board of Directors that accompanies
official NBER publications.

© 2020 by Murillo Campello, Gaurav Kankanhalli, and Pradeep Muthukrishnan. All rights
reserved. Short sections of text, not to exceed two paragraphs, may be quoted without explicit
permission provided that full credit, including © notice, is given to the source.
Corporate Hiring under COVID-19: Labor Market Concentration, Downskilling, and Income
Inequality
Murillo Campello, Gaurav Kankanhalli, and Pradeep Muthukrishnan
NBER Working Paper No. 27208
May 2020
JEL No. E24,G31,J23

                                          ABSTRACT

Big data on job-vacancy postings reveal several dimensions of the impact of COVID-19 on the
U.S. job market. Firms have cut back on postings for high-skill jobs more than for low-skill jobs,
with small firms nearly halting their new hiring altogether. New-hiring cuts and downskilling are
most pronounced in local labor markets lacking depth (where employment is concentrated within
a few firms), in low-income areas, and in areas with greater income inequality. Cuts are deeper in
industries where workers are more unionized and in the non-tradable sector. Access to finance
modulates corporate hiring, with credit-constrained firms curtailing their job postings the most.
Our study shows how the early-2020 global pandemic is shaping the dynamics of hiring,
identifying the firms, jobs, places, industries, and labor markets most affected by it. Our results
point to important challenges to the scale and speed of a recovery.


Murillo Campello                                 Pradeep Muthukrishnan
Johnson Graduate School of Management            Johnson Graduate School of Management
Cornell University                               Cornell University
114 East Avenue                                  241 Sage Hall, 114 East Avenue
369 Sage Hall                                    Ithaca, NY 14853
Ithaca, NY 14853-6201                            USA
and NBER                                         pm532@cornell.edu
campello@cornell.edu

Gaurav Kankanhalli
Johnson Graduate School of Management
Cornell University
241 Sage Hall, 114 East Avenue
Ithaca, NY 14853
gak79@cornell.edu
1       Introduction

The COVID-19 pandemic has brought about the largest economic dislocation since the Great
Depression. The ongoing crisis hit the corporate sector in a unique fashion. While prior shocks
to business activity came through channels such as the supply of capital (the Financial Crisis)
or technology (digitalization and automation), COVID-19 hit the human capital component of
the production process. No machines were destroyed or became obsolete, no banks failed, and
access to credit did not collapse — instead, human capital was threatened by a global health
crisis. The consequences to labor markets are likely deep and long lasting. While aggregate
data point to unprecedented labor market disruptions, understanding and addressing the forces
driving aggregate movements will require identifying the firms, jobs, places, industries, and the
skill level of workers most directly affected by the pandemic.
    We present an assessment of the impact of the COVID-19 pandemic on the hiring decisions
of U.S. companies. Hiring represents a costly, forward-looking investment in human capital
and the decision to accelerate or scale back hiring reflects managers’ expectations about their
companies’ future. We are able to track these decisions during the COVID-19 pandemic using
big data on firms’ job postings from LinkUp, a leading labor market research firm. The LinkUp
data comprise job postings sourced from company hiring boards and websites of over 50,000
employers, encompassing public and private firms across all industries and regions of the U.S.
The data are continuously updated and provide information on the employer, position sought,
desired worker skill-level, and location of each job posting. These detailed records enable us to
match the job postings data with a number of firm-specific information, allowing us to gauge
how various margins of corporate hiring respond to the 2020 pandemic in real time.
    Job postings by American companies have been dramatically altered by COVID-19; see
Figure 1. An abnormal drop begins in the first week of March 2020, coinciding with the very
beginning of the pandemic spread in the U.S.1 The drop in hiring leads the unprecedented
spike in initial jobless claims by almost two weeks. It also predates the first local stay-at-home
    1
    At the time, the first U.S. death officially attributed to COVID-19 by the Centers for Disease Control
and Prevention (CDC) was recorded on February 29th , 2020. Subsequent reports suggest that deaths that
occurred earlier in February in Santa Clara County, California were potentially attributable to COVID-19.

                                                    1
                                                50 60 70 80 90 100 110 120
                                                                                                                                           6




                                                                                                                                               Initial Jobless Claims (Millions)
                                                                                                                                           5




                       Job Postings (Indexed)
                                                                                                                                           4

                                                                                                                                           3

                                                                                                                                           2

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                                                                                                                                           0
                                                                             Week 1
                                                                             Week 2
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                                                                             Week 13
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                                                                             Week 15
                                                                             Week 16
                                                                             Week 17
                                                                             Week 18

                                                                              Average 2017-19 Postings                     2020 Postings
                                                                                             2020 Initial Jobless Claims




Figure 1. Job Posting Dynamics. This figure plots the 7-day rolling average of total active job postings
across the first 18 weeks of 2017–2019, contrasting it to the level of total active job postings over the same
period of 2020. The series are indexed such that they take the value of 100 for the first week of January (on
the left y-axis). On the right y-axis, we show the weekly level of initial jobless claims (in millions).


orders, as well as state and federal emergency declarations by one week. The magnitude of the
decline in new hiring ads is striking, with the level of active job postings as of the first week of
May 2020 dropping 40% below the average level of postings as of the same week in 2017–2019.
    A key benefit of our data is that they contain critical firm-specific information, allowing us to
track corporate hiring patterns at a great level of detail. Doing so reveals significant disparities
in both the types of firms curtailing their hiring and hiring cuts across job skill levels. Figure
2 depicts these dynamics as the pandemic unfolds. The decline in active job postings by small
firms substantially exceeds that of large firms, with small firms reducing their hiring by over
50% and large firms reducing hiring by some 30–40% (see Panel A). Panel B shows that hiring
cuts among high-skill jobs (e.g., CEOs, lawyers, post-secondary teachers, statisticians, and
physicians) exceed those among low-skill jobs (agricultural, food services, landscaping, garment,
and timber logging workers). The differential effects of COVID-19 on firms and jobs may
determine which policy responses are likely to be effective in re-establishing a well-functioning
labor market. They can inform us about the extent and speed of a potential recovery.




                                                                                                  2
                             50 60 70 80 90 100 110 120                                                                                                                                                                                                            50 60 70 80 90 100 110 120
    Job Postings (Indexed)                                                                                                                                                                                                                Job Postings (Indexed)




                                                          Week 1   Week 2   Week 3   Week 4    Week 5   Week 6   Week 7   Week 8   Week 9   Week 10   Week 11   Week 12   Week 13   Week 14   Week 15   Week 16   Week 17   Week 18                                                             Week 1   Week 2   Week 3    Week 4   Week 5   Week 6   Week 7   Week 8   Week 9   Week 10   Week 11   Week 12   Week 13   Week 14   Week 15   Week 16   Week 17   Week 18


                                                                                              Average 2017-19 Large Firms                                                           2020 Large Firms                                                                                                                       Average 2017-19 High Skill                                                       2020 High Skill
                                                                                              Average 2017-19 Small Firms                                                           2020 Small Firms                                                                                                                       Average 2017-19 Low Skill                                                        2020 Low Skill




                                                                            (A) Postings by Firm Size                                                                                                                                                                                                    (B) Postings by Job Skill Levels

Figure 2. Weekly Job Postings by Firm Size and Job Skill Levels. This figure plots the 7-day rolling
average of active job postings across the first 18 weeks of 2017–2019, contrasting it to the job postings over
the same period in 2020. Data are partitioned by firm size (Panel A) and job skills (Panel B). Large firms
are public firms in the top tercile of the asset distribution in the preceding quarter and small firms are those
in the bottom tercile. High-skill jobs are those whose O*NET codes map to Job Zone 5 and low-skill jobs are
those whose O*NET codes map to Job Zone 1 (1–5 Job Zone scale). The series are indexed such that they
take the value of 100 for the first week of January (on the left y-axis).


    Our analyses go deeper into the granular nature of hiring cuts by way of assembling a firm-
ZIP-week panel of job posting activity. As we detail below, our empirical testing simultaneously
accounts for unobserved heterogeneity at the firm, ZIP, and week levels, also accounting for
various local labor market characteristics. Under this setup, we contrast and compare hiring
changes within firms and geographical areas over time. Our baseline tests show that firms
cut their new job postings in local labor markets on a weekly basis by 9% of the 2017–2019
average level with the onset of the pandemic. This estimate translates to a 57% (=1–(1–0.09)9 )
cumulative 9-week decline. Panel A of Figure 2 points to firm size playing an important role
in modulating firms’ reactions to the pandemic. Our regression analyses confirm this, with
results showing that small firms cut job postings significantly more than large firms. In effect,
small firms reduced their weekly new postings by a striking 59% of the 2017–2019 average level
more than their larger counterparts.
    We further characterize the nature of hiring cuts by categorizing job postings according to
skill levels. Within-firm analyses show that hiring cuts are more pronounced at the high end of
the worker-skill spectrum. In the first nine weeks of the pandemic, the ratio of high-to-low-skills


                                                                                                                                                                                                                                      3
new job postings declined by 5 percentage points; one-sixth of the ratio for the same time win-
dow in 2017–2019. This result is in contrast to literature pointing to new-hire upskilling in the
aftermath of the Financial Crisis (e.g., Hershbein and Kahn (2018)). It is, however, consistent
with reports of accelerated hiring into low-skill occupations during the pandemic and research
showing association between unemployment and downskilling (Modestino et al. (2016)).2
   We verify that COVID-19 is dynamically driving our results by conditioning our tests on
local-area exposure to the spread of the coronavirus. Location–time-specific estimations show
that declines in new job postings are progressively more pronounced in labor markets that
became more affected by the COVID-19 contagion. As the virus spreads, firms cut weekly job
postings by 10% of the 2017–2019 average in counties at the top of the weekly distribution of
COVID-19 cases relative to those at the bottom. Geographical analyses, too, reveal a dramatic,
ongoing curtailment in new hiring in areas that became most exposed to COVID-19.
   Our study also shows how various labor market characteristics modulate firms’ responses to
the pandemic. We consider the role played by unionization and find that declines in job post-
ings are more acute for highly unionized jobs. This is consistent with unionization translating
into higher ex ante labor adjustment costs. We also show that firms in the non-tradable sector
cut their job postings the most. This reflects the fact that this sector has been most affected
by restrictions on in-person economic activity imposed since COVID-19 began spreading.
   The next feature we study is local labor market depth, or the extent to which hiring is
concentrated in the hands of a small number of local employers. Employers in a competitive
labor market may not reduce their hiring as much as those in more concentrated markets do.
This is because employers in a competitive labor market face the risk of being unable to re-
hire their workers when conditions improve. In line with this argument, within-firm estimates
show that firms cut their job postings more aggressively in less competitive labor markets.
Subsequently, we examine the role of firm geographic concentration. Controlling for size, firms
whose operations are widely diversified across different areas of the country reduce their hiring
less pronouncedly than firms whose operations are concentrated. Geographical diversification
   2
       New York Times, March 22nd , 2020, “Help Wanted: Grocery Stores, Pizza Chains and Amazon Are Hiring.”



                                                      4
appears to enhance firms’ ability to withstand negative shocks to their workforce (see also
Giroud and Mueller (2019)).
   Our subsequent set of analyses investigates the role played by credit access. Credit con-
straints shaped firms’ hiring decisions in the aftermath of the Financial Crisis (Campello et al.
(2010) and Chodorow-Reich (2014)). While the COVID-19 crisis originated outside the finan-
cial system, the availability of financing has been viewed as an important buffer for firms hit by
the pandemic (Granja et al. (2020) and Fahlenbrach et al. (2020)). Accordingly, economic pol-
icy responses such as the Paycheck Protection Program (PPP) and other elements of the Coro-
navirus Aid, Relief, and Economic Security (CARES) Act have targeted firms with infusions of
capital. We consider a number of metrics capturing firms’ ex ante access to financing, such as
their private or public status, credit ratings, access to outstanding credit lines, and cash hold-
ings. Across all proxies, we find that credit constraints intensify the cuts in job postings. For
instance, firms without bank credit lines cut their weekly job postings by 13% of the 2017–2019
average, relative to firms with at least one credit line available. Firms in the latter group have
between 2 and 3 credit lines outstanding, on average, representing up to $780 million in avail-
able facilities (24% of their total assets). In a final set of tests, we evaluate the effectiveness of
the PPP by comparing the hiring decisions of public firms receiving funding under the program
with those of a matched group of control firms. We show that PPP recipient firms cut their job
postings by more than other firms in the days after receiving funding. Our findings highlight
side effects of stimulus policies designed to preserve existing employment on firms’ new hiring.
   A granular examination of the location of job postings indicates that the decline in high-skill
postings is particularly pronounced in (often-depressed) rural and exurban areas of the U.S. In
addition, we find that firms cut back on job postings the most in low-income areas and areas
with greater income inequality. The patterns we observe raise concerns about whether jobs
lost to the pandemic are likely to return even when overall economic conditions improve. One
of the likely consequences of COVID-19 is that of aggravating regional economic inequalities.
   Our study contributes to a growing and important body of work on the economic impact
of COVID-19 by providing a granular analysis of firm-specific recruitment activities during the


                                                  5
pandemic.3 It also contributes to the understanding of how the pandemic may affect recent
developments in labor markets, including upskilling and downskilling (Autor and Dorn (2013),
Modestino et al. (2016), Hershbein and Kahn (2018), and Campello et al. (2020)), job polariza-
tion (Autor (2014) and Jaimovich and Siu (2020)), as well as increasing market concentration
(Azar et al. (2017) and Benmelech et al. (2018)). Our results carry policy implications. They
suggest that economic recovery may be hindered by the fact that hiring cuts have been par-
ticularly severe in concentrated local labor markets, among high-skill jobs, and across smaller
firms with limited access to capital. The pandemic also brought about particularly deleterious
effects to the hiring of workers in poorer areas and places where income inequality was already
high. Economic stimuli focusing on ameliorating the impact of COVID-19 should consider
these labor market dynamics.



2       Data and Empirical Methodology

2.1     Job Postings Data

The core of our data is obtained from LinkUp, a leading provider of job market data and
analytics. LinkUp assembles a comprehensive database of job openings sourced directly from
over 50,000 employers, starting from 2007. These data are continuously updated by crawling
company websites, capturing information on, among other things, job posting creation, modifi-
cation, and deletion dates. The data for each posting also contain information on the job title,
firm identifier, and geographical tracking to the ZIP code level. LinkUp attributes an O*NET
occupation code to each posting based on a natural language processing algorithm. LinkUp has
made available to us their entire database consisting of raw records and other processed fields.
    3
      Examples include Alfaro et al. (2020), Ding et al. (2020), and Ramelli and Wagner (2020) on stock
market reactions to COVID-19, Coibion et al. (2020) who survey household labor force participation, Baker
et al. (2020a) on uncertainty surrounding the pandemic, Hassan et al. (2020) on measuring firm exposures to
COVID-19, Bartik et al. (2020) and Granja et al. (2020) on small business responses, Baker et al. (2020b) on
household spending reactions to the pandemic, Kahn et al. (2020) on the aggregate decline in job vacancies
and spike in unemployment insurance claims, and Cajner et al.’s (2020) evidence on employment contraction
based on firm-anonymized payroll records.




                                                     6
    Our sampling runs from January 1st , 2017 through May 5th , 2020. We restrict our attention
to American firms and job postings. We use LinkUp’s linking tables to map each firm’s inter-
nal identifier to its ticker, NAICS industry code, and then to its Compustat GVKEY. We link
these data to other firm-level data sources using tickers and GVKEYs. To gauge the required
skill level of a job posting, we map the posting’s O*NET code to a Job Skill Zone (1 to 5 scale)
based on the O*NET Skill Zone linking table.4


2.2     Other Data Sources

Our analysis uses additional data on firm fundamentals and operations, labor markets, credit
conditions, and various geography-level information. We obtain firm financial data from Com-
pustat’s Quarterly and Annual files. For information on the geographical location of firms’
operations, we use the Your-economy Time-Series (YTS) database, maintained by the Busi-
ness Dynamics Research Consortium at the University of Wisconsin. The YTS database is
compiled from Infogroup’s historical business files and are linked longitudinally to track loca-
tion, employment, and sales information at the establishment-year level for public and private
firms. Information on firms’ credit ratings come from Compustat’s Ratings files. Data on
outstanding credit lines are from WRDS-Reuters DealScan. Data on unionization are from the
Bureau of Labor Statistics (BLS). County-level data on income inequality are obtained from
the U.S. Census Bureau’s American Community Survey (ACS). Monthly state-level unemploy-
ment and labor force figures are obtained from the BLS. We obtain statistics on daily recorded
COVID-19 cases in each county from the New York Times.


2.3     Variable Construction and Measurement

2.3.1    Job Postings and Skills

Our base data come from 26,414 firms (both public and private). We collapse the job posting-
level data into a firm–week–ZIP code panel, consisting of 49,385,544 observations. We compute
   4
     The O*NET classification of Job Skill Zones is based upon the Specific Vocational Preparation required
for an occupation as per the Dictionary of Occupational Titles (see Autor et al. (2003) and Donangelo (2014)).


                                                      7
our tests’ dependent variables using this panel as follows. N ew Job P ostings is the logarithm
of one plus the total number of new job postings created by a given firm in a given week in a
given 3-digit ZIP code.5 As an alternative metric of corporate hiring, we also track the number
of active job postings maintained by a firm in a week in a ZIP code. Using the number of
active job postings, we compute ∆Active Job P ostings as the percentage change in job post-
ings (relative to the same firm, same ZIP, and same week in the previous year). The benefit
of ∆Active Job P ostings is that it incorporates both the creation of new job postings and the
deletion of postings.
    Our next set of dependent variables gauges heterogeneity in the skill level of job postings.
∆Low Skill P ostings is the percentage change in job postings (relative to the same firm, same
ZIP, and same week in the previous year) for occupations with O*NET codes corresponding
to Job Zone 1. ∆High Skill P ostings is measured analogously for occupations with O*NET
codes corresponding to Job Zone 5. The total number of low-skill job postings created in our
sample is 2,355,279, while the number of high-skill postings is 3,127,187.6 Additionally, we
compute the High-to-Low-Skills Postings Ratio as the number of job postings created in Job
Zone 5 divided by the number of job postings created in Job Zone 1 for a given firm–week–
ZIP triple. Through this ratio, we can measure whether hiring activity within a firm and labor
market is skewed towards low-skill (if the ratio is <1) or high-skill (if the ratio is >1) positions.


2.3.2     Conditioning Variables

Several dynamics may modulate firm responses to the COVID-19 pandemic, and we proxy
for these forces using a number of conditioning variables. The first variable captures the
intensity of the pandemic at a local-area level; that is, the locality where a firm seeks to
hire. High COV ID Exposure is an indicator that takes the value of 1 for each county-week
    5
      We follow Chetty et al. (2013) in defining the relevant area boundaries of our geographical analysis. There
are 899 3-digit ZIP codes in the U.S. and they provide for more granular mapping than commuting zones (709)
or MSAs (392), yet allow for more precise estimations than 5-digit ZIP codes (oftentimes arbitrarily assigned
to large buildings or university campuses). The average (median) population of a 3-Digit ZIP code is 349,490
(212,964) based on the 2010 U.S. Census.
    6
      See Appendix A for the complete listing of occupations included under the low- and high-skill categories.
Our results are robust to alternate definitions of low- and high-skill jobs, including defining low-skill (high-skill)
jobs as those in as Job Zones 1 and 2 (4 and 5).

                                                          8
          (A) Week 8 (February 25th , 2020)                       (B) Week 10 (March 10th , 2020)




           (C) Week 12 (March 24th , 2020)                         (D) Week 14 (April 7th , 2020)




            (E) Week 16 (April 21st , 2020)                         (F) Week 18 (May 5th , 2020)

Figure 3. COVID-19 Exposure. This figure illustrates the distribution of cumulative COVID-19 cases per
capita at the ZIP code level at two-week intervals, beginning on Week 8 (Panel A, February 25th ) and ending
on Week 18 (Panel F, May 5th ) of 2020. ZIP codes belonging to the highest tercile of cumulative confirmed
COVID-19 cases per capita are colored in the darkest shade, ZIP codes belonging to the second tercile are
colored in the intermediate shade, and ZIP codes in the lowest tercile are colored in the lightest shade.


belonging to the highest tercile of the number of confirmed COVID-19 cases per capita in
the United States and 0 for the lowest tercile.7 Figure 3 depicts the time-series evolution of
the exposure of counties based on total recorded number of COVID-19 cases per capita since
   7
     We map ZIP codes to counties using the HUD-USPS ZIP Code Crosswalk. While we partition and rank
areas into terciles for convenience, we demonstrate our results are robust to conditioning on various alternative
cutoff points along the COVID-19 case distribution, including quartiles, quintiles, and deciles.



                                                       9
February 25th , 2020. In Week 8 of 2020 (Panel A) there was relatively little human exposure to
the coronavirus, with only a handful of cases reported across the country. By Week 10 (Panel
B), there were noticeable outbreaks on the West Coast (Seattle and San Francisco Bay Area)
and evidence of community contagion in cities throughout the U.S. By Week 12 (Panel C), the
coronavirus outbreak appeared to have spread across the country, notably in the Northeast
(New York, New Jersey, and Massachusetts). Exposure as of Week 18 (Panel F) shows the
widespread presence of COVID-19 cases across the U.S., with urban centers being most affected.
    The next set of conditioning variables relates to firm size. They are computed using data
on firm assets and employees for public firms in our sample. Small F irm (Assets) is an
indicator variable that takes the value of 1 for firms in the bottom tercile of the total assets
distribution (measured in December 2019) and 0 for firms in the top tercile. In analogous
fashion, Small F irm (Employees) is an indicator that takes the value of 1 for firms in the
bottom tercile of total employees and 0 for firms in the top tercile.
    We also condition our tests on variables capturing local labor market characteristics and
firm geographical diversification. High U nionization is an indicator variable that takes the
value of 1 for firms in the top tercile of the labor unionization rate in 2019 (at the 4-digit SIC
industry level) and 0 for firms in the bottom tercile.8 Non-Tradables is an indicator that takes
the value of 1 for firms in the non-tradable sector and 0 for firms in the tradable sector (cf. Mian
and Sufi (2014)).9 Low Local Labor M arket Depth takes the value of 1 for ZIP codes in the
top tercile of the Herfindahl–Hirschman Index (HHI) of active job postings and 0 for ZIP codes
in the bottom tercile. The HHI is calculated within a ZIP code across all employers with active
job postings in that ZIP code for the year 2019. High F irm Geographic Concentration takes
the value of 1 for firms in the top tercile of the HHI of their operations and 0 for firms in the
bottom tercile. The HHI of a firm’s operations is calculated by taking the sum of the squared
employment shares across all ZIP codes a firm operates in, based on 2018 establishment-level
data from YTS. Low Local Household Income is an indicator that takes the value of 1 for
   8
      Examples of highly unionized industries include airlines, shipping, telecommunications, healthcare, steel,
coal, and motion pictures.
    9
      Examples of the non-tradable sector businesses include supermarkets, restaurants, office supplies, car
dealerships, food service, and clothing.


                                                      10
counties in the bottom tercile of the median household income distribution as of 2018 and 0
for counties in the top tercile. High Local Income Inequality is an indicator that takes the
value of 1 for counties in the top tercile of the income inequality distribution (measured by the
2018 5-year Gini coefficient) and 0 for counties in the bottom tercile of that distribution.
   The final set of conditioning variables captures a firm’s ability to raise financing. Private
Firm is an indicator variable that takes the value of 1 for private firms and 0 for public firms.
Speculative Grade is an indicator that takes the value of 1 for firms with an S&P issuer rating
of less than BBB– (or unrated) as of 2019 and 0 otherwise. N o Credit Lines is an indicator
that takes the value of 1 for firms with no active lines of credit and 0 for firms with at least
one line of credit as of the end of 2019. Low Cash Holdings is an indicator variable that takes
the value of 1 for firms in the lowest tercile of the corporate cash-to-asset distribution and 0
for firms in the highest tercile of cash (measured in December 2019).


2.3.3   Control Variables

We account for several additional variables that are likely to influence firm hiring. At the state-
month level, we control for the logarithm of the total labor force and the unemployment rate.
At the firm-quarter level, we control for the logarithm of total assets, profitability (net income
divided by lagged assets), cash (divided by lagged assets), financial leverage (total short- and
long-term debt divided by lagged assets), Q (market-to-book ratio of assets), and investment
(capital expenditures divided by lagged assets); all measured using pre-COVID-19 data.


2.4     Data Coverage and Validation

It is important to verify the quality of our job postings data both in terms of geographical
representativeness and correspondence with overall job creation in the economy. Figure 4
showcases the geographical coverage of the LinkUp data. It does so using pre-COVID-19 data
from years 2017 through 2019. Panels A and B depict job posting activity by large and small
firms. Based on these panels, it appears that hiring across small and large firms were similarly



                                                11
             (A) Postings by Small Firms                           (B) Postings by Large Firms




                (C) Low-Skill Postings                                 (D) High-Skill Postings

Figure 4. Geographical Distribution of Job Postings (2017–2019). This figure depicts the distribution
of the number of active job postings at the ZIP code level, averaged over 2017–2019. Panel A (B) shows total
active postings by small (large) firms defined as firms in the bottom (top) tercile of total assets. Panel C (D)
shows total active postings for low (high) skill jobs defined as jobs whose O*NET codes map to Job Zone 1 (5).


geographically distributed prior to the 2020 pandemic. High-skill job postings (Panel D) seemed
more prevalent in urban centers and on the coasts, compared to low-skill job postings (Panel C).
    We compare our job postings data with administrative data on employment in Figure 5.
Panel A shows that the total number of job postings in LinkUp consistently captures around
50% of total private-sector hires in the BLS Job Openings and Labor Turnover Survey (JOLTS).
Panel B shows the relation between total new postings calculated from LinkUp data and firm
job gains from the U.S. Census Bureau’s Quarterly Workforce Indicators (QWI) data. The
plot suggests a close link between job posting activity and job gains recorded at firms. The
LinkUp data appear to provide a reasonable representation of corporate hiring.




                                                      12
                                                                                                         11



  Postings and Hires (Millions)
                                                                                               New Postings (LinkUp)




     1    2    3     4     5    6
                                                                                                   8      9      10

                                                                                                         7
                  0                                                                                                        aaaaa
                                                                                                                       9           10            11            12   13
                                     Jan 2017
                                    Feb 2017
                                    Mar 2017
                                    Apr 2017
                                    May 2017
                                     Jun 2017
                                      Jul 2017
                                    Aug 2017
                                    Sep 2017
                                    Oct 2017
                                    Nov 2017
                                    Dec 2017
                                     Jan 2018
                                    Feb 2018
                                                                                                                                        Firm Job Gains (QWI)
                                    Mar 2018
                                    Apr 2018
                                    May 2018
                                     Jun 2018
                                      Jul 2018
                                    Aug 2018
                                    Sep 2018
                                    Oct 2018
                                    Nov 2018
                                    Dec 2018
                                     Jan 2019
                                    Feb 2019
                                    Mar 2019
                                    Apr 2019
                                    May 2019
                                     Jun 2019
                                      Jul 2019
                                    Aug 2019
                                    Sep 2019
                                    Oct 2019
                                    Nov 2019
                                    Dec 2019
                                      Total Job Postings (LinkUp)   Total Hires (JOLTS)


                                                   (A) JOLTS                                                                             (B) QWI

Figure 5. Data Validation. Panel A depicts total job postings (from LinkUp data) and total private-sector
hires (seasonally adjusted) from the BLS Job Openings and Labor Turnover Survey (JOLTS). Panel B plots
the average state-level relation between total new postings (from LinkUp data) and firm job gains from the
U.S. Census Bureau’s Quarterly Workforce Indicators (QWI) data. Data in Panel B are in logs and represented
in the form of 20 equal-sized bins based on the cross-sectional distribution of the depicted variables.


2.5                                 Summary Statistics

Table 1 reports descriptive statistics for the key variables used in our analysis. The average
number of new postings by a firm in a given ZIP per week over the 2017–2020 period is 1.36 (or,
expressed in log terms, 0.31). The average for the pre-COVID-19 period (1.48 postings, or 0.39
in log terms) is higher than the 2020 average of 1.34 (or 0.30 in log terms). The average percent-
age change in active postings by a firm–ZIP–week is 12% over the entire 2017–2020 period. As
with new postings, the average percentage change in active postings is 14% over 2017–2019, con-
sistent with the expansion of economic activity and hiring in the last few years. The average per-
centage change in active postings is a much lower 3.5% in 2020 (this includes the pre-pandemic
months of January and February). Firms in our sample tend to post 2.8 high-skill jobs for every
10 low-skill jobs, reflected in an average High-to-Low-Skills Postings Ratio of 0.28. The reported
summary statistics for firm-level control variables suggest that the public firms in our sample
are representative of the Compustat universe of firms (see, e.g., Barrot and Sauvagnat (2016)).


                                                                      Table 1 about here.




                                                                                          13
                   Year-on-Year Change in Job Postings
                                                         0


                                                         -20

                                                         -40




                          (2020 versus 2017-19)
                                                         -60

                                                         -80



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Figure 6.     Industry Distribution of Post-COVID Declines in Job Postings. This figure plots
the industry distribution of the cumulative percentage change in the number of active job postings for the
post-COVID period (relative to the average number of active job postings in the same weeks of 2017–2019).
Firms are assigned to industries based on their 3-digit NAICS codes (see Appendix B).


   We showcase the existence of business-sector heterogeneity in the way COVID-19 affects
the economy in Figure 6. Firms in the accommodation and electrical equipment manufactur-
ing industries posted the greatest decline in hiring activity, nearly 90%. This is almost five
times as large as that of the least affected industries. Industries in the latter category include
construction, agriculture, and nursing & residential care facilities, whose services and goods
have been deemed essential, and consequently have been in high demand since the onset of
the pandemic. This variation suggests the inclusion of firm-by-time–fixed effects (subsuming
industry-by-time–fixed effects) in our analysis, thereby alleviating concerns that our results
may be driven by industry dynamics.


2.6    Empirical Specification

As a baseline, we empirically estimate a model that relates firms’ job postings with a time
indicator variable that captures the onset of the pandemic. We additionally interact that
time indicator with several conditioning variables, while controlling for other drivers of firms’


                                                                                 14
postings. Our specification takes the following form:


                   Yi,j,t = β1 P ost COV IDt + β2 Xi,j,t + β3 P ost COV IDt × Xi,j,t                       (1)

                           + θControls i,j,t + F Es + i,j,t ,


where Yi,j,t ∈ {New Postings, ∆Active Postings, ∆Low-Skill Postings, ∆High-Skill Postings,
High-to-Low-Skills Postings Ratio} for firm i in ZIP code j in week t. P ost COV ID is a
dichotomous variable that takes the value of 1 for each week after February 29th , 2020 and 0
otherwise. Xi,j,t ∈ {High COVID Exposure, Small Firm (Assets), Small Firm (Employees),
High Unionization, Non-Tradables, Low Local Labor Market Depth, High Firm Geographic
Concentration, Low Local Household Income, High Local Income Inequality, Private Firm,
Speculative Grade, No Credit Lines, Low Cash Holdings} refers to a relevant conditioning
variable. Controls is a vector of variables described in Section 2.3.3. Our baseline specifi-
cation accounts for unobserved heterogeneity with the inclusion of dynamic firm–, ZIP–, and
week–fixed effects. Standard errors are triple–clustered by firm, ZIP, and week.10



3        Base Results

3.1      Job Posting Activity

We first estimate Eq. (1) without conditioning variables to gauge the baseline impact of
COVID-19 on job postings. We then assess whether firm responses are heightened in areas
with more severe exposure to COVID-19, as the pandemic spreads. The results are reported
in Table 2.


                                         Table 2 about here.
    10
     In light of the large number of observations in our sample, we adopt a stringent, multi-dimensional
clustering scheme. It simultaneously allows for arbitrary cross-correlation of standard errors within the firm,
geographical, and time dimensions. Our estimated t-statistics would be larger by one order of magnitude
otherwise (see Cameron et al. (2011)).




                                                      15
   The estimate in column (1) points to the pandemic imposing a negative and highly sig-
nificant toll on firm hiring. The economic magnitude is striking. The coefficient of –0.035
implies that firms cut their average weekly postings in a ZIP code area by 9% (= 0.035 / 0.39)
of the 2017–2019 average, following the start of the pandemic. The magnitude of this effect
increases as we condition on the local level of exposure to the coronavirus contagion. In par-
ticular, the estimate in column (2) implies that firms have been curtailing their weekly new
job posting activity within areas with highest levels of confirmed COVID-19 cases by 1.14
(= −0.040 / − 0.035) times the unconditional effect, relative to those areas with fewer cases.11
   The next metric of corporate hiring activity that we consider is the change in active job
postings. In particular, the percentage change in active postings maintained by a firm in a ZIP
code, relative to the same week in the prior year (this reflects both the addition and deletion of
postings). The results in columns (3) and (4) are statistically significant and consistent in sign
with those reported in columns (1) and (2). Recall, the average change in active postings over
the last 3 years was 14%. The coefficient in column (3) indicates that in the weeks following
February 29th , 2020, this rate has declined by 14.7 percentage points. In effect, COVID-19
reversed the growth in active job postings observed over the 2017–2019 period.


3.2    Worker Skill

Next, we assess whether the quality of human capital that firms seek to hire has been affected
by the pandemic. We do so by comparing changes in active postings for high-skill positions
relative to low-skill positions by the same firm in the same locality over time. The results
obtained from estimating Eq. (1) using ∆Low-Skill Postings, ∆High-Skill Postings, and High-
to-Low-Skills Postings Ratio as dependent variables are reported in Table 3.

                                     Table 3 about here.

   The estimates in columns (1) through (4) show a decline in both low- and high-skill job
postings. Critically, the decline is more pronounced among high-skill postings. In columns (5)
  11
     The uninteracted P ost COV ID and High COV ID Exposure regression terms are subsumed by dynamic
fixed effects.

                                                16
and (6) we report the effects on the High-to-Low-Skills Postings Ratio. That ratio declines sig-
nificantly as the pandemic spreads. The number of high-skill postings made by a firm in a given
ZIP–week declines disproportionately relative to the number of low-skill postings previously
made by the same firm in that same ZIP–week. The drop of –0.051 (column (5)) in this ratio
represents 17% (= 0.051 / 0.30) of the 2017–2019 average High-to-Low-Skills Postings Ratio.12
Likewise, in the regions most exposed to COVID-19, this ratio declines by 21.3% of the pre-
COVID-19 average. Our tests account for the local unemployment rate, and imply that the pan-
demic drives a spike in downskilling over and above the previously reported association between
the two in the U.S. (see Modestino et al. (2016)). These results provide unique insights into the
emergence of downskilling dynamics in local labor markets under COVID-19. They signify a re-
versal of the upskilling trend observed since the Financial Crisis (Hershbein and Kahn (2018)).


3.3     Firm Size

Our analysis considers several characteristics that modulate firms’ hiring responses. The first
dimension we study is firm size. The stimulus programs enacted in response to the pandemic,
such as the Paycheck Protection Program (PPP), have focused on providing support to small
businesses. These policies are predicated on the notion that small businesses have been the
hardest hit. We verify that this is the case by re-running the baseline specification in Eq.
(1) conditioning on firm size. Our classification of small firms is based on balance sheet data
reported by public firms, which tend to be larger than private firms. Our results would likely
form the upper bound for the universe of small private firms, which are likely to be cutting
back on their hiring even more than our estimates imply. The results are reported in Table 4.

                                           Table 4 about here.

    Regardless of whether firms are classified based on assets or employees, small firms cut their
job posting activity substantially (relative to large firms) following the onset of the pandemic.
The decline in new postings of –0.231 (see column (1)) is 59.2% of the 2017–2019 average
   12
    See Table C.1 for evidence that our inferences are robust to alternative definitions of high- and low-skill jobs.
Table C.2 shows that they are robust to considering alternative cutoffs along the COVID-19 case distribution.

                                                         17
weekly job posting rate of 0.39. Notably, small firms appear to skew their job postings away
from high-skill jobs relative to large firms under the pandemic (columns (3) and (4)). Our
findings show that small firms are bearing the brunt of COVID-19, justifying the targeting of
economic stimulus towards such firms as a way to minimize the loss of jobs in the economy.


3.4     Mapping Firm Hiring Responses

We provide geographical context for the results in Tables 3 and 4 by plotting the post-COVID
cuts in job postings by location in Figure 7. Across all figure panels, we statistically reject
the null of spatial randomization (p < 0.01) based on Moran’s I test statistics. A comparison
between Panels A and B highlights that small firms have more acutely reduced their job post-
ings relative to large firms.13 The disproportionate cuts in high-skill job postings relative to
low-skill job postings is evident from Panels C and D.
    Our geography-based approach is particularly useful in illustrating the interactive effects
of firm size and job skills on the extent of COVID-19-induced hiring cuts. Panel E shows rel-
atively mild declines in low-skill postings by large firms across the country, with some regions
experiencing growth.14 Panel F paints a dramatically different picture in showing that small
firms have made deep cuts to their hiring for high-skill positions. Notably, cuts in high-skill
postings appear to be most severe in exurban and rural areas. This heightens concerns about
the economic impact of COVID-19 on these particular regions, and their potential for recov-
ery. These labor markets were unlikely to have been particularly active in the pre-pandemic
period. With the spread of COVID-19, they run the risk of experiencing a large contraction
in high-skill hiring as small local firms are disproportionately impacted by the pandemic.
   13
     This happens despite the geographical distribution of job postings being virtually identical across small
and large firms before the pandemic (see Panels A and B of Figure 4).
  14
     This is consistent with widespread reports of certain large firms continuing to hire into low-skill positions.




                                                        18
             (A) Postings by Large Firms                             (B) Postings by Small Firms




                (C) Low-Skill Postings                                 (D) High-Skill Postings




        (E) Low-Skill Postings by Large Firms                   (F) High-Skill Postings by Small Firms

Figure 7. Geographical Distribution of Post-COVID Declines in Job Postings. This figure depicts
the distribution of the change in the number of job postings at the ZIP code level for the post-COVID period
(relative to the average number of job postings in the same weeks of 2017–2019). Panel A (B) shows the
percentage change in postings by large (small) firms defined as firms in the top (bottom) tercile of total assets.
Panel C (D) shows the percentage change in postings for low (high) skill jobs defined as jobs whose O*NET
codes map to Job Zone 1 (5). Panel E shows the percentage change in postings for low-skill jobs by large
firms, while Panel F shows the percentage change in postings for high-skill jobs by small firms.




                                                       19
4        Labor Markets, Credit Access, and Income Distribution

4.1      Labor Market and Geographical Characteristics

In our next set of tests, we estimate the baseline specification in Eq. (1) conditioning on labor
market and geographical characteristics that are likely to shape hiring. The characteristics we
consider are unionization, tradability, labor market depth, and geographic concentration. The
results are reported in Table 5.

                                        Table 5 about here.

     Firms in highly unionized industries curtail their new postings more than those in less
unionized industries under the pandemic (see column (1)). This is consistent with such firms
facing higher labor adjustment costs. Accordingly, they may prefer adopting a “wait-and-see”
approach before entering into rigid labor contracts during uncertain economic conditions. The
coefficient estimate of –0.022 implies that firms in highly unionized industries cut their job
postings by 5.6% of the 2017–2019 new posting creation rate more than firms in less unionized
industries. Similarly, firms operating in the non-tradable sector cut their job posting activity
more than firms operating in the tradable sector (column (2)). Non-tradable firms are highly
exposed to local economic conditions as they rely more heavily on foot traffic, which has de-
clined precariously with the pandemic. These firms also disproportionately reduce their hiring
into high-skill positions relative to low-skill positions (see columns (5) and (6)).
     We next consider labor market depth, measured as the concentration of employers in a
local labor market. The logic underlying this test is that labor markets dominated by a small
set of employers may experience more substantial cuts in hiring in bad times. This is because
dominant local employers run a lower risk of having to compete with other employers when
conditions improve.15 Results in columns (3) and (7) of Table 5 show that concentrated labor
markets experience greater declines in new job postings, particularly high-skill postings, with
COVID-19. These results are particularly striking as they are estimated within firms, that is,
    15
    For theoretical reviews on labor market concentration, see Boal and Ransom (1997), Bhaskar et al. (2002),
and Manning (2011), and for empirical evidence see Azar et al. (2017) and Benmelech et al. (2018).

                                                     20
they compare the new job posting intensity by the same firm across local labor markets that
are more versus less concentrated. This phenomenon is likely to be of concern to policymakers.
Such markets may become even more concentrated in the future as marginal employers may
not survive the downturn, leading to a potentially slower labor market recovery.
   Finally, we look at firm geographic concentration. The estimates in columns (4) and (8) of
Table 5 suggest that (controlling for firm size) firms whose footprints are concentrated in fewer
regions cut back on their hiring more than firms with geographically dispersed operations.
Geographical dispersion appears to confer an advantage to firms in withstanding the current
pandemic-led crisis.
   We provide economic interpretation and dynamics for the results in Table 5 by plotting
various indicators of job posting activity in Figure 8. Panel A shows that firms in highly
unionized industries cut their active job postings substantially more, and earlier, than firms in
low unionization industries. Panel B shows similar patterns of hiring cuts among firms in the
non-tradable sector relative to the tradable sector. The disproportionate decline in job postings
in the non-tradable sector points to this sector being relatively hard hit as the pandemic spreads
and social distancing orders are put in place (hiring cuts are higher starting from mid-March).
Panel C shows that local labor markets with “lower depth” (more concentrated) have experi-
enced cuts in job postings that are 5 percentage points higher than labor markets that are less
concentrated. Panel D stresses that firms with more concentrated operations reduce their active
job postings by almost twice as much as do firms with a more diversified geographic footprint.


4.2    Access to Finance and Credit

Our subsequent set of analyses concerns firms’ access to financing. We condition our baseline
specification in Eq. (1) on four proxies of financing constraints: a firm’s private or public status,
whether it is rated as speculative or investment grade, whether it has an outstanding credit
line to tap into, and whether it holds a large cash buffer. The results are presented in Table 6.

                                     Table 6 about here.



                                                 21
                                          10                                                                                                                                                                                                                           10




    Year-on-Year Change in Job Postings                                                                                                                                                                                          Year-on-Year Change in Job Postings
                                          0                                                                                                                                                                                                                            0




                                                                                                                                                                                                                                                                       -60 -50 -40 -30 -20 -10
                                          -10

                                          -20

                                          -30



           (2020 versus 2017-19)                                                                                                                                                                                                        (2020 versus 2017-19)
                                          -40

                                          -50

                                          -60



                                                Week 1   Week 2   Week 3   Week 4   Week 5   Week 6   Week 7   Week 8   Week 9   Week 10   Week 11   Week 12    Week 13   Week 14   Week 15   Week 16   Week 17   Week 18                                                                        Week 1   Week 2   Week 3   Week 4   Week 5   Week 6   Week 7   Week 8   Week 9   Week 10   Week 11   Week 12    Week 13   Week 14   Week 15   Week 16   Week 17   Week 18


                                                                                Low Unionization                                                               High Unionization                                                                                                                                                               Tradables                                              Non-Tradables



        (A) Postings by Low versus High Unionization                                                                                                                                                                             (B) Postings by Tradables versus Non-Tradables

                                          10                                                                                                                                                                                                                           10




    Year-on-Year Change in Job Postings                                                                                                                                                                                          Year-on-Year Change in Job Postings
                                          0                                                                                                                                                                                                                            0




                                                                                                                                                                                                                                                                       -60 -50 -40 -30 -20 -10
                                          -10

                                          -20

                                          -30



           (2020 versus 2017-19)                                                                                                                                                                                                        (2020 versus 2017-19)
                                          -40

                                          -50

                                          -60



                                                Week 1   Week 2   Week 3   Week 4   Week 5   Week 6   Week 7   Week 8   Week 9   Week 10   Week 11   Week 12    Week 13   Week 14   Week 15   Week 16   Week 17   Week 18                                                                        Week 1   Week 2   Week 3   Week 4   Week 5   Week 6   Week 7   Week 8   Week 9   Week 10   Week 11   Week 12    Week 13   Week 14   Week 15   Week 16   Week 17   Week 18


                                                                                                High Depth                                                     Low Depth                                                                                                                                                      Low Concentration                                                                 High Concentration



                            (C) Postings by Local Labor Market Depth                                                                                                                                                             (D) Postings by Firm Geographic Concentration

Figure 8. Job Posting Dynamics by Labor Market and Geographical Characteristics. This figure
depicts the prior 7-day rolling average percentage change in total active postings on each day of 2020 relative
to the same day averaged across 2017–2019. Panel A shows the changes in postings for firms in low versus
high unionization industries (based upon BLS data). Panel B shows the changes in postings for firms in the
tradable and non-tradable sectors as per the classification in Mian and Sufi (2014). Panel C shows the change
in postings for ZIP codes in the lowest versus highest tercile of local labor market depth. Panel D shows the
change in postings for firms in the highest versus lowest tercile of geographical concentration of operations.


    Across all four metrics, financially constrained firms cut back on job postings — particularly
postings for high-skill jobs — by more than other firms in the wake of the pandemic. The asso-
ciated economic magnitudes are large. The estimate in column (3) implies that firms without
access to liquidity in the form of credit lines reduced their weekly job postings by 13.1% of the
2017–2019 average as compared to firms with at least one credit line outstanding. The latter set
of firms, on average, had 2.4 facilities outstanding amounting to $780 million of available liquid-
ity. Our results suggest that bank credit lines work as a buffer during the pandemic, preventing


                                                                                                                                                                                                                            22
more severe declines in hiring. The coefficient in column (4) implies that cash savings perform a
similar function. Firms in the bottom tercile of the cash distribution cut their weekly postings
by 12.6% of the pre-COVID-19 average more than firms with large cash buffers. The cash-
constrained firms had an average of $562 million in cash holdings (1.3% of assets) while firms in
the highest tercile of cash holdings had $5.2 billion in cash reserves (30.5% of assets) at the end
of 2019. Unlike the Financial Crisis of 2008-09, the COVID-19 crisis did not originate in the fi-
nancial system, yet lack of access to financing has substantially hampered firms’ hiring activity.
    Among the many policies aimed at mitigating the economic impact of COVID-19, the
Paycheck Protection Program (PPP) administered by the SBA as part of the CARES Act has
garnered substantial attention. The PPP provides loans to small businesses and repayment is
forgiven if these businesses utilize the funds to retain their existing employees. The effectiveness
of the program has been questioned, with reports highlighting that funds have been allocated
towards firms with pre-existing access to external financing (e.g., public firms).16 We conduct a
test of the labor market consequences of the PPP by examining its impact on recipient firms’ job
posting activity. We do so focusing on the subset of public firms receiving funds under the PPP.
    Figure 9 tracks job postings by PPP recipient firms around the date on which they sub-
mitted relevant regulatory filings.17 We contrast the job posting activity of these firms with
a control group of public firms in the same industry selected by propensity-score matching
(based on firm characteristics such as size, profitability, cash holdings, and financial leverage).
PPP recipient firms and control firms display statistically indistinguishable hiring trends prior
to filing. Recipient firms show a declining trend in job postings up to ten days prior to filing,
nonetheless. This is indicative of the time lag between these firms receiving funding and having
to file the required regulatory disclosures to notify investors. The differential decline in postings
becomes statistically significant five days post-filing, and persists for at least ten days thereafter.
Notably, loan forgiveness under the PPP is conditional upon recipient firms not laying off their
  16
       See Wall Street Journal, April 26th , 2020, “At Least 13 Public Companies Give Back $170 Million in
Small-Business Stimulus Money. Others Say They’ll Keep It.” Granja et al. (2020) find that funds from the
PPP have not been disbursed to areas most adversely affected by the pandemic.
    17
       A total of 140 public firms in our sample submitted regulatory filings (8-Ks) to the SEC as of May
 th
5 , 2020 stating they had received PPP funding. Among these, 80 firms have complete data for the days
surrounding the filing date, did not report returning the funds, and were matched to at least one control firm.

                                                      23
                                                   105




                          Job Postings (Indexed)
                                                   100


                                                   95


                                                   90


                                                   85


                                                         -20   -15      -10         -5       0       5          10        15

                                                                                 Days From Filing


                                                                     Matched-Control Firms          PPP Recipient Firms




Figure 9. Paycheck Protection Program and Job Posting Dynamics. This figure illustrates the
7-day rolling average of total active job postings around the dates public firms reported receiving PPP funding
in 8-K filings submitted to the U.S. Securities and Exchange Commission (SEC). Control firms are selected
among public firms in the same industry by estimating propensity scores as a function of firm size, profit, cash
holdings, financial leverage, Q, and investment. For each PPP recipient firm, we identify the nearest-neighbor
non-recipient firm (with replacement) and include it in the control group. Confidence intervals are calculated
as ±1.5 standard deviations from the mean active postings for each day. Postings are indexed to 100 at the
20th day prior to firms reporting receiving PPP funding.


existing workforce. This regulatory-induced reduction in workforce turnover is associated with
an ostensibly unintended decline in new hiring among recipient firms. Our results highlight
the challenges faced by policy makers in promoting job creation in a post-pandemic recovery.


4.3     Income Levels and Inequality

Our final set of tests considers the role played by regional economic characteristics in modu-
lating firms’ hiring responses to the pandemic. We condition our baseline specification in Eq.
(1) on two relevant metrics: household income (county-level median) and income inequality
(county-level 5-year Gini coefficient). The results are reported in Table 7.


                                                                 Table 7 about here.


    Firms appear to cut back on new job postings — particularly high-skill postings — sub-
stantially more in low income regions (columns (1) and (3)) and regions with greater income
disparity (columns (2) and (4)). Figure 10 provides geographical context for these results by

                                                                                   24
       (A) Median Household Income Terciles                     (B) Gini Coefficient Terciles

Figure 10. Distribution of Income Levels and Inequality. This figure illustrates the distribution of
median household income (Panel A) and Gini coefficient (Panel B) as of 2018, based on data from the U.S.
Census Bureau American Community Survey (ACS).


mapping the distribution of income levels and income inequality across the country. Our re-
sults imply that local job markets most negatively affected by COVID-19 lie in the intersection
of low household income and high income inequality. Examples include rural areas of Maine,
Mississippi, New Mexico, Texas, and Northern California, as well as certain urban centers
and exurban areas surrounding New Orleans, Detroit, and St. Louis. The COVID-19-induced
weakening of labor markets in such regions is likely to exacerbate within- and across-regional
inequalities. This could render the eventual recovery even more precarious due to the aggra-
vation of pre-existing disparities.



5     Conclusion

This study provides an early account of the labor market effects of the COVID-19 pandemic
based on real-time, granular, firm-level job posting data. We report sharp declines in corporate
hiring across the board, but with meaningful heterogeneity along the lines of firm size, various
labor market characteristics, and credit access. A particularly concerning trend is that firms are
disproportionately cutting back on high-skill hiring (“downskilling”) and on hiring in areas out-
side the major cities. This is likely to be detrimental to local government revenues in the near
term as reduced hiring into higher wage jobs spells lower income-based tax collections. In the
longer term, this may harm local recovery prospects as the re-hiring costs for high-skill positions


                                                  25
will likely be high. This suggests that additional stimulus may be warranted targeting firms
who hire for high-skill positions in rural and exurban areas. Regional disparities may also be
amplified by the abnormal hiring cuts across low-income, high-inequality areas of the country.
   While our analyses provide timely insights into the initial impact of the COVID-19 pan-
demic, conditions continue to evolve and may shape some of our findings. Uncertainty still
looms large over the disease’s spread and its impact on the U.S. economy. We plan to con-
tinue tracking the effects of the COVID-19 pandemic on corporate hiring, helping with the
assessment of current and proposed policy interventions and measuring signs of a recovery.




                                             26
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                                              28
                                       Table 1. Descriptive Statistics

This table presents descriptive statistics for the main variables used in our empirical analyses over the 2017–
2020 period. The dependent variables are N ew Job P ostings, ∆Active Job P ostings, ∆Low-Skill P ostings,
∆High-Skill P ostings, and High-to-Low-Skills Postings Ratio. The unit of observation is a firm–ZIP–week,
where ZIP is the three-digit ZIP-code of a job posting. N ew Job P ostings is the logarithm of one plus the total
number of job postings created. ∆Active Job P ostings is the percentage change (relative to the same week
in the previous year) in total active job postings. ∆Low-Skill (High-Skill ) P ostings postings is the percentage
change, relative to the same week in the previous year, in job postings for occupations with O*NET occupation
codes corresponding to Job Zone 1 (5). High-to-Low-Skills Postings Ratio is the total number of job postings
created for occupations with O*NET occupation codes corresponding to Job Zone 5 divided by the total
number of job postings created for occupations with O*NET occupation codes corresponding to Job Zone 1.
P ost COV ID is an indicator variable that takes the value of 1 for each week after February 29th , 2020 and
zero otherwise. High COV ID Exposure is an indicator variable that takes the value of 1 for each county-week
belonging to the highest tercile of the number of confirmed COVID cases per capita and 0 for each county-week
belonging to the lowest tercile of the number of confirmed COVID cases per capita. Small F irm (Assets) is
an indicator variable that takes the value of 1 for firms in the bottom tercile of total assets (measured in the
last available quarter) and 0 for firms in the top tercile. Small F irm (Employees) is an indicator variable that
takes the value of 1 for firms in the bottom tercile of total employees (measured in the last available year) and
0 for firms in the top tercile. High U nionization is an indicator variable that takes the value of 1 for firms
in the top tercile of the labor unionization rate (at the industry level) and 0 for firms in the bottom tercile.
Non-Tradables is an indicator variable that takes the value of 1 for firms in the non-tradable sector and 0 for
firms in the tradable sector. Low Local Labor M arket Depth is an indicator variable that takes the value of 1
for ZIP codes in the top tercile of the Herfindahl–Hirschman Index of active job postings and 0 for ZIP codes
in the bottom tercile of the HHI of active job postings. The HHI is calculated within a ZIP across all employers
with active job postings in that ZIP. High F irm Geographic Concentration is an indicator variable that takes
the value of 1 for firms in the top tercile of the HHI of their operations and 0 for firms in the bottom tercile
of the HHI of their operations. The HHI of a firm’s operations is calculated by taking the sum of the squared
employment shares across all ZIP codes a firm operates in. Low Local Household Income is an indicator
variable that takes the value of 1 for counties in the bottom tercile of median household income as of 2018 and
0 for counties in the top tercile. High Local Income Inequality is an indicator variable that takes the value
of 1 for counties in the top tercile of Gini coefficient and 0 for firms in the bottom tercile. P rivate F irm is
an indicator variable that takes the value of 1 for private firms and 0 for public firms. Speculative Grade is
an indicator variable that takes the value of 1 for firms with a speculative grade rating and 0 for firms with
an investment grade rating. N o Credit Lines is an indicator variable that takes the value of 1 for firms with
no outstanding lines of credit and 0 for firms with at least one outstanding line of credit. Low Cash Holdings
is an indicator variable that takes the value of 1 for firms in the lowest tercile of cash (scaled by lagged assets)
and 0 for firms in the highest tercile of cash. State controls are the unemployment rate and the logarithm of
the labor force. Firm controls are the quarterly logarithm of total assets, profitability (net income divided by
lagged assets), cash (divided by lagged assets), leverage (total short- and long-term debt divided by lagged
assets), Q (market-to-book ratio), and investment (capital expenditures divided by lagged assets).




                                                        29
Variable                                       N       Mean    SD     Median   IQR
                               Dependent Variables
N ew Job P ostings (Log)                  49,385,544    0.31   0.60    0.00    0.69
∆Active Job P ostings                     26,928,778    0.12   3.80   –0.24    1.17
∆Low-Skill P ostings                      2,692,847    –0.06   2.02   0.00     1.00
∆High-Skill P ostings                     3,652,180    –0.20   2.27   –0.67    1.00
High-to-Low-Skills Postings Ratio          567,440      0.28   2.19    0.00    0.00
                               COVID-19 Exposure
High COV ID Exposure                      32,994,411   0.79    0.41    1.00    0.00
                                      Firm Size
Small F irm (Assets)                      14,501,393   0.04    0.19    0.00    0.00
Small F irm (Employees)                   15,676,115   0.01    0.10    0.00    0.00
                           Labor Market Characteristics
High U nionization                        10,942,649   0.37    0.48    0.00    1.00
Non-Tradables                             13,267,100   0.50    0.50    0.00    1.00
Low Local Labor M arket Depth             35,198,194   0.21    0.41    0.00    0.00
High F irm Geographic Concentration       9,603,235    0.50    0.50    0.00    1.00
Low Local Household Income                32,570,048   0.28    0.45    0.00    1.00
High Local Income Inequality              33,817,979   0.67    0.47    1.00    1.00
                          Financial Constraints Measures
P rivate F irm                            49,385,544   0.52    0.50    1.00    1.00
Speculative Grade                         20,175,698   0.55    0.50    1.00    1.00
N o Credit Lines                          49,385,544   0.64    0.48    1.00    1.00
Low Cash Holdings                         10,656,009   0.79    0.41    1.00    0.00
                                    State Controls
State U nemployment Rate (%)              11,404,003    3.93   0.70   4.00     1.00
State Labor F orce (Log)                  11,404,003   15.38   0.90   15.40    1.19
                                    Firm Controls
Size                                      19,853,663   9.11    1.83    9.07    2.54
Cash                                      19,560,335   0.09    0.13    0.05    0.09
Leverage                                  19,816,521   0.39    1.08    0.33    0.31
P rof itability                           19,702,080   0.02    0.04    0.01    0.02
Q                                         19,578,570   1.99    1.48    1.78    1.10
Investment                                19,552,052   0.03    0.04    0.02    0.03




                                          30
                     Table 2. The Impact of COVID-19 on Job Postings: Baseline

This table reports output from Eq.           (1).   The dependent variables are N ew Job P ostings and
∆Active Job P ostings. The unit of observation is a firm–ZIP–week, where ZIP is the three-digit ZIP-
code of a job posting. N ew Job P ostings is the logarithm of one plus the total number of job postings created.
∆Active Job P ostings is the percentage change (relative to the same week in the previous year) in total active
job postings. P ost COV ID is an indicator variable that takes the value of 1 for each week after February 29th ,
2020 and zero otherwise. High COV ID Exposure is an indicator variable that takes the value of 1 for each
county-week belonging to the highest tercile of the number of confirmed COVID cases per capita and 0 for each
county-week belonging to the lowest tercile of the number of confirmed COVID cases per capita. State controls
are the unemployment rate and the logarithm of the labor force. Firm controls are the quarterly logarithm
of total assets, profitability (net income divided by lagged assets), cash (divided by lagged assets), leverage
(total short- and long-term debt divided by lagged assets), Q (market-to-book ratio), and investment (capital
expenditures divided by lagged assets). Firm×quarter–, ZIP–, and week–fixed effects are included as indicated.
All regressions are estimated over a sample of private and public firms over the January 1st , 2017 to May 5th ,
2020 period. Robust standard errors, reported in parentheses, are triple–clustered by firm, ZIP, and week.

                                                     N ew Job P ostings            ∆Active Job P ostings
                                                       (1)            (2)               (3)              (4)
    P ost COV ID                                    –0.035***                       –0.147***
                                                     (0.011)                         (0.034)
    P ost COV ID × High COV ID Exposure                           –0.040***                           –0.155***
                                                                   (0.013)                             (0.045)
    Controls                                           Yes            Yes              Yes              Yes
    Fixed Effects
    Firm × Quarter                                     Yes            Yes              Yes              Yes
    ZIP                                                Yes            Yes              Yes              Yes
    Week                                               No             Yes              No               Yes
    Observations                                   11,387,645      7,841,929        25,989,424    17,458,249
    R-squared                                         0.385          0.386            0.267          0.287
               Statistical significance is indicated as follows: *** p <0.01, ** p <0.05, * p <0.1.




                                                        31
                                            Table 3. The Impact of COVID-19 on Job Postings: Worker Skills

     This table reports output from Eq. (1). The dependent variables are ∆Low-Skill P ostings, ∆High-Skill P ostings, and High-to-Low-Skills Postings Ratio.
     The unit of observation is a firm–ZIP–week, where ZIP is the three-digit ZIP-code of a job posting. ∆Low-Skill (High-Skill ) P ostings postings is the
     percentage change, relative to the same week in the previous year, in job postings for occupations with O*NET occupation codes corresponding to Job
     Zone 1 (5). High-to-Low-Skills Postings Ratio is the total number of job postings created for occupations with O*NET occupation codes corresponding
     to Job Zone 5 divided by the total number of job postings created for occupations with O*NET occupation codes corresponding to Job Zone 1.
     P ost COV ID is an indicator variable that takes the value of 1 for each week after February 29th , 2020 and zero otherwise. High COV ID Exposure is
     an indicator variable that takes the value of 1 for each county-week belonging to the highest tercile of the number of confirmed COVID cases per capita
     and 0 for each county-week belonging to the lowest tercile of the number of confirmed COVID cases per capita. State and firm controls are as defined in
     Table 2. Firm×quarter–, ZIP–, and week–fixed effects are included as indicated. All regressions are estimated over a sample of private and public firms
     over the January 1st , 2017 to May 5th , 2020 period. Robust standard errors, reported in parentheses, are triple–clustered by firm, ZIP, and week.

                                                            ∆Low-Skill P ostings             ∆High-Skill P ostings             High-to-Low-Skills
                                                                                                                                Postings Ratio
32                                                              (1)            (2)              (3)            (4)               (5)          (6)
               P ost COV ID                                  –0.088**                        –0.112***                         –0.051**
                                                              (0.033)                         (0.038)                           (0.020)
               P ost COV ID × High COV ID Exposure                         –0.091***                        –0.117***                      –0.064***
                                                                            (0.029)                          (0.029)                        (0.017)
               Controls                                         Yes            Yes              Yes            Yes               Yes          Yes
               Fixed Effects
               Firm × Quarter                                   Yes            Yes              Yes            Yes               Yes          Yes
               ZIP                                              Yes            Yes              Yes            Yes               Yes          Yes
               Week                                             No             Yes              No             Yes               No           Yes
               Observations                                  2,622,347     1,736,534         3,499,555      2,458,596          544,138      397,951
               R-squared                                       0.164         0.162             0.261          0.248             0.621        0.593
                                        Statistical significance is indicated as follows: *** p <0.01, ** p <0.05, * p <0.1.
                     Table 4. The Impact of COVID-19 on Job Postings: Firm Size

This table reports output from Eq. (1). The dependent variables are N ew Job P ostings and High-to-Low-Skills
Postings Ratio. The unit of observation is a firm–ZIP–week, where ZIP is the three-digit ZIP-code of a job
posting. N ew Job P ostings is the logarithm of one plus the total number of job postings created. High-to-Low-
Skills Postings Ratio is the total number of job postings created for occupations with O*NET occupation codes
corresponding to Job Zone 5 divided by the total number of job postings created for occupations with O*NET
occupation codes corresponding to Job Zone 1. P ost COV ID is an indicator variable that takes the value of 1 for
each week after February 29th , 2020 and zero otherwise. Small F irm (Assets) is an indicator variable that takes
the value of 1 for firms in the bottom tercile of total assets (measured in the last available quarter) and 0 for firms
in the top tercile. Small F irm (Employees) is an indicator variable that takes the value of 1 for firms in the
bottom tercile of total employees (measured in the last available year) and 0 for firms in the top tercile. State and
firm controls are as defined in Table 2. Firm×quarter–, industry×quarter–, ZIP–, and week–fixed effects are in-
cluded as indicated. All regressions are estimated over a sample of public firms over the January 1st , 2017 to May
5th , 2020 period. Robust standard errors, reported in parentheses, are triple–clustered by firm, ZIP, and week.

                                                          N ew Job P ostings              High-to-Low-Skills
                                                                                           Postings Ratio
                                                            (1)           (2)              (3)           (4)
      P ost COV ID × Small F irm (Assets)               –0.231***                      –0.183***
                                                         (0.042)                        (0.048)
      P ost COV ID × Small F irm (Employees)                          –0.234***                      –0.162***
                                                                       (0.066)                        (0.037)
      Controls                                             Yes           Yes              Yes           Yes
      Fixed Effects
      Industry × Quarter                                   Yes           Yes              Yes           Yes
      ZIP                                                  Yes           Yes              Yes           Yes
      Week                                                 Yes           Yes              Yes           Yes
      Observations                                      3,570,023     3,911,149         137,621       176,172
      R-squared                                           0.175         0.164            0.113         0.110
               Statistical significance is indicated as follows: *** p <0.01, ** p <0.05, * p <0.1.




                                                          33
Table 5. The Impact of COVID-19 on Job Postings: Labor Market and Geographical Characteristics

This table reports output from Eq. (1). The dependent variables are N ew Job P ostings and High-to-Low-Skills
Postings Ratio. The unit of observation is a firm–ZIP–week, where ZIP is the three-digit ZIP-code of a job
posting. N ew Job P ostings is the logarithm of one plus the total number of job postings created. High-to-Low-
Skills Postings Ratio is the total number of job postings created for occupations with O*NET occupation codes
corresponding to Job Zone 5 divided by the total number of job postings created for occupations with O*NET
occupation codes corresponding to Job Zone 1. P ost COV ID is an indicator variable that takes the value
of 1 for each week after February 29th , 2020 and zero otherwise. High U nionization is an indicator variable
that takes the value of 1 for firms in the top tercile of the labor unionization rate (at the industry level) and
0 for firms in the bottom tercile. Non-Tradables is an indicator variable that takes the value of 1 for firms in
the non-tradable sector and 0 for firms in the tradable sector. Low Local Labor M arket Depth is an indicator
variable that takes the value of 1 for ZIP codes in the top tercile of the Herfindahl–Hirschman Index of active
job postings and 0 for ZIP codes in the bottom tercile of the HHI of active job postings. The HHI is calculated
within a ZIP across all employers with active job postings in that ZIP. High F irm Geographic Concentration
is an indicator variable that takes the value of 1 for firms in the top tercile of the HHI of their operations and
0 for firms in the bottom tercile of the HHI of their operations. The HHI of a firm’s operations is calculated by
taking the sum of the squared employment shares across all ZIP codes a firm operates. State and firm controls
are as defined in Table 2. Firm×quarter–, industry×quarter–, ZIP–, and week–fixed effects are included as
indicated. All regressions are estimated over a sample of private and public firms (except column (4) which
is estimated over public firms) over the January 1st , 2017 to May 5th , 2020 period. Robust standard errors,
reported in parentheses, are triple–clustered by firm, ZIP, and week.

                                                                             N ew Job P ostings
                                                                   (1)         (2)         (3)          (4)
 P ost COV ID × High U nionization                              –0.022**
                                                                 (0.010)
 P ost COV ID × Non-Tradables                                               –0.007**
                                                                             (0.003)
 P ost COV ID × Low Local Labor M arket Depth                                            –0.073**
                                                                                          (0.029)
 P ost COV ID × High F irm Geographic Concentration                                                  –0.067***
                                                                                                      (0.015)
 Controls                                                         Yes          Yes         Yes          Yes
 Fixed Effects
 Firm × Quarter                                                   Yes          Yes         Yes          No
 Industry × Quarter                                               No           No          No           Yes
 ZIP                                                              Yes          Yes         Yes          Yes
 Week                                                             Yes          Yes         Yes          Yes
 Observations                                                  2,592,686    2,997,243   8,324,025    2,309,688
 R-squared                                                       0.388        0.255       0.331        0.211




                                                       34
                                                                   High-to-Low-Skills Postings Ratio
                                                                (5)          (6)         (7)        (8)
P ost COV ID × High U nionization                           –0.015***
                                                             (0.002)
P ost COV ID × Non-Tradables                                              –0.009**
                                                                           (0.004)
P ost COV ID × Low Local Labor M arket Depth                                          –0.016**
                                                                                       (0.007)
P ost COV ID × High F irm Geographic Concentration                                                –0.029*
                                                                                                  (0.016)
Controls                                                        Yes          Yes         Yes       Yes
Fixed Effects
Firm × Quarter                                                  Yes          Yes         Yes       No
Industry × Quarter                                              No           No          No        Yes
ZIP                                                             Yes          Yes         Yes       Yes
Week                                                            Yes          Yes         Yes       Yes
Observations                                                  128,638     122,037      344,106    160,312
R-squared                                                      0.440       0.482        0.614      0.110
           Statistical significance is indicated as follows: *** p <0.01, ** p <0.05, * p <0.1.




                                                    35
         Table 6. The Impact of COVID-19 on Job Postings: Access to Finance and Credit

This table reports output from Eq. (1). The dependent variables are N ew Job P ostings and High-to-Low-Skills
Postings Ratio. The unit of observation is a firm–ZIP–week, where ZIP is the three-digit ZIP-code of a job
posting. N ew Job P ostings is the logarithm of one plus the total number of job postings created. High-to-
Low-Skills Postings Ratio is the total number of job postings created for occupations with O*NET occupation
codes corresponding to Job Zone 5 divided by the total number of job postings created for occupations with
O*NET occupation codes corresponding to Job Zone 1. P ost COV ID is an indicator variable that takes the
value of 1 for each week after February 29th , 2020 and zero otherwise. P rivate F irm is an indicator variable
that takes the value of 1 for private firms and 0 for public firms. Speculative Grade is an indicator variable that
takes the value of 1 for firms with a speculative grade rating and 0 for firms with an investment grade rating.
N o Credit Lines is an indicator variable that takes the value of 1 for firms with no outstanding lines of credit
and 0 for firms with at least one outstanding line of credit. Low Cash Holdings is an indicator variable that
takes the value of 1 for firms in the lowest tercile of cash (scaled by lagged assets) and 0 for firms in the highest
tercile of cash. State and firm controls are as defined in Table 2. Firm×quarter–, industry×quarter–, ZIP–, and
week–fixed effects are included as indicated. All regressions are estimated over a sample of private and public
firms (except columns (2) through (4) which are estimated over public firms) over the January 1st , 2017 to May
5th , 2020 period. Robust standard errors, reported in parentheses, are triple–clustered by firm, ZIP, and week.

                                                                     N ew Job P ostings
                                                         (1)           (2)          (3)           (4)
          P ost COV ID × P rivate F irm               –0.027**
                                                       (0.013)
          P ost COV ID × Speculative Grade                          –0.038**
                                                                     (0.014)
          P ost COV ID × N o Credit Lines                                        –0.051***
                                                                                  (0.011)
          P ost COV ID × Low Cash Holdings                                                     –0.049***
                                                                                                (0.015)
          Controls                                       Yes           Yes          Yes           Yes
          Fixed Effects
          Firm × Quarter                                 Yes           No           No            No
          Industry × Quarter                             No            Yes          Yes           Yes
          ZIP                                            Yes           Yes          Yes           Yes
          Week                                           Yes           Yes          Yes           Yes
          Observations                               11,387,645     4,649,078    10,486,090    2,454,872
          R-squared                                     0.385         0.144         0.080        0.118




                                                         36
                                                  High-to-Low-Skills Postings Ratio
                                            (5)           (6)          (7)            (8)
P ost COV ID × P rivate F irm            –0.080**
                                          (0.036)
P ost COV ID × Speculative Grade                        –0.024**
                                                         (0.010)
P ost COV ID × N o Credit Lines                                    –0.054***
                                                                    (0.009)
P ost COV ID × Low Cash Holdings                                                –0.069**
                                                                                 (0.034)
Controls                                    Yes           Yes         Yes             Yes
Fixed Effects
Firm × Quarter                              Yes           No          No              No
Industry × Quarter                          No            Yes         Yes             Yes
ZIP                                         Yes           Yes         Yes             Yes
Week                                        Yes           Yes         Yes             Yes
Observations                              544,138       185,686     538,114      70,405
R-squared                                  0.603         0.101       0.122       0.224
  Statistical significance is indicated as follows: *** p <0.01, ** p <0.05, * p <0.1.




                                           37
         Table 7. The Impact of COVID-19 on Job Postings: Income Levels and Inequality

This table reports output from Eq. (1). The dependent variables are N ew Job P ostings and High-to-Low-Skills
Postings Ratio. The unit of observation is a firm–ZIP–week, where ZIP is the three-digit ZIP-code of a job
posting. N ew Job P ostings is the logarithm of one plus the total number of job postings created. High-to-
Low-Skills Postings Ratio is the total number of job postings created for occupations with O*NET occupation
codes corresponding to Job Zone 5 divided by the total number of job postings created for occupations with
O*NET occupation codes corresponding to Job Zone 1. P ost COV ID is an indicator variable that takes the
value of 1 for each week after February 29th , 2020 and zero otherwise. Low Local Household Income is an
indicator variable that takes the value of 1 for counties in the bottom tercile of median household income as
of 2018 and 0 for counties in the top tercile. High Local Income Inequality is an indicator variable that takes
the value of 1 for counties in the top tercile of Gini coefficient and 0 for firms in the bottom tercile. State and
firm controls are as defined in Table 2. Firm×quarter–, industry×quarter–, ZIP–, and week–fixed effects are
included as indicated. All regressions are estimated over a sample of private and public firms (except columns
(2) and (3) which are estimated over public firms) over the January 1st , 2017 to May 5th , 2020 period. Robust
standard errors, reported in parentheses, are triple–clustered by firm, ZIP, and week.

                                                         N ew Job P ostings               High-to-Low-Skills
                                                                                           Postings Ratio
                                                             (1)          (2)               (3)            (4)
 P ost COV ID × Low Local Household Income              –0.025**                         –0.008**
                                                         (0.010)                          (0.003)
 P ost COV ID × High Local Income Inequality                          –0.033***                         –0.019**
                                                                       (0.011)                           (0.007)
 Controls                                                    Yes          Yes              Yes            Yes
 Fixed Effects
 Firm × Quarter                                              Yes          Yes              Yes            Yes
 ZIP                                                         Yes          Yes              Yes            Yes
 Week                                                        Yes          Yes              Yes            Yes
 Observations                                           7,596,947      7,774,418         329,495        346,391
 R-squared                                                0.344          0.377            0.579          0.553




                                                        38
Appendix A            O*NET Job Zone Classification

                                 Table A.1. List of Low Skill Jobs

    This table reports the list of low skill jobs with O*NET occupation codes corresponding to Job Zone 1.


                                           Low Skill Occupations
                Cooks, Fast Food
                Food Preparation Workers
                Combined Food Preparation and Serving Workers, Including Fast Food
                Counter Attendants, Cafeteria, Food Concession, and Coffee Shop
                Baristas
                Food Servers, Nonrestaurant
                Dining Room and Cafeteria Attendants and Bartender Helpers
                Dishwashers
                Landscaping and Groundskeeping Workers
                Amusement and Recreation Attendants
                Models
                Door-To-Door Sales Workers, News and Street Vendors, and Related Workers
                Graders and Sorters, Agricultural Products
                Agricultural Equipment Operators
                Farmworkers and Laborers, Crop
                Fishers and Related Fishing Workers
                Hunters and Trappers
                Fallers
                Logging Equipment Operators
                Cement Masons and Concrete Finishers
                Plasterers and Stucco Masons
                Helpers–Painters, Paperhangers, Plasterers, and Stucco Masons
                Septic Tank Servicers and Sewer Pipe Cleaners
                Derrick Operators, Oil and Gas
                Rock Splitters, Quarry
                Roustabouts, Oil and Gas
                Fabric Menders, Except Garment
                Meat, Poultry, and Fish Cutters and Trimmers
                Laundry and Dry-Cleaning Workers
                Pressers, Textile, Garment, and Related Materials
                Sewing Machine Operators
                Grinding and Polishing Workers, Hand
                Cutters and Trimmers, Hand
                Painting, Coating, and Decorating Workers
                Bridge and Lock Tenders
                Conveyor Operators and Tenders




                                                     39
                                       Table A.2. List of High Skill Jobs

          This table reports the list of high skill jobs with O*NET occupation codes corresponding to Job Zone 5.


                                                      High Skill Jobs
Chief Executives                                                 Sociologists
Chief Sustainability Officers                                    Urban and Regional Planners
Treasurers and Controllers                                       Anthropologists
Education Administrators, Elementary and Secondary School        Archeologists
Education Administrators, Postsecondary                          Geographers
Distance Learning Coordinators                                   Historians
Architectural and Engineering Managers                           Political Scientists
Medical and Health Services Managers                             Substance Abuse and Behavioral Disorder Counselors
Natural Sciences Managers                                        Educational, Guidance, School, and Vocational Counselors
Investment Fund Managers                                         Marriage and Family Therapists
Management Analysts                                              Mental Health Counselors
Financial Quantitative Analysts                                  Rehabilitation Counselors
Computer and Information Research Scientists                     Healthcare Social Workers
Mathematicians                                                   Mental Health and Substance Abuse Social Workers
Operations Research Analysts                                     Clergy
Statisticians                                                    Lawyers
Biostatisticians                                                 Judicial Law Clerks
Environmental Engineers                                          Administrative Law Judges, Adjudicators, and Hearing Offi-
                                                                 cers
Human Factors Engineers and Ergonomists                          Arbitrators, Mediators, and Conciliators
Fuel Cell Engineers                                              Judges, Magistrate Judges, and Magistrates
Microsystems Engineers                                           Business Teachers, Postsecondary
Nanosystems Engineers                                            Computer Science Teachers, Postsecondary
Animal Scientists                                                Mathematical Science Teachers, Postsecondary
Soil and Plant Scientists                                        Architecture Teachers, Postsecondary
Biologists                                                       Engineering Teachers, Postsecondary
Biochemists and Biophysicists                                    Agricultural Sciences Teachers, Postsecondary
Microbiologists                                                  Biological Science Teachers, Postsecondary
Zoologists and Wildlife Biologists                               Forestry and Conservation Science Teachers, Postsecondary
Bioinformatics Scientists                                        Atmospheric, Earth, Marine, and Space Sciences Teachers,
                                                                 Postsecondary
Molecular and Cellular Biologists                                Chemistry Teachers, Postsecondary
Geneticists                                                      Environmental Science Teachers, Postsecondary
Epidemiologists                                                  Physics Teachers, Postsecondary
Medical Scientists, Except Epidemiologists                       Anthropology and Archeology Teachers, Postsecondary
Astronomers                                                      Area, Ethnic, and Cultural Studies Teachers, Postsecondary
Physicists                                                       Economics Teachers, Postsecondary
Materials Scientists                                             Geography Teachers, Postsecondary
Climate Change Analysts                                          Political Science Teachers, Postsecondary
Environmental Restoration Planners                               Psychology Teachers, Postsecondary
Industrial Ecologists                                            Sociology Teachers, Postsecondary
Hydrologists                                                     Health Specialties Teachers, Postsecondary
Remote Sensing Scientists and Technologists                      Nursing Instructors and Teachers, Postsecondary
Economists                                                       Education Teachers, Postsecondary
Environmental Economists                                         Library Science Teachers, Postsecondary
Survey Researchers                                               Criminal Justice and Law Enforcement Teachers, Postsec-
                                                                 ondary
School Psychologists                                             Law Teachers, Postsecondary
Clinical Psychologists                                           Social Work Teachers, Postsecondary
Counseling Psychologists                                         Art, Drama, and Music Teachers, Postsecondary
Industrial-Organizational Psychologists                          Communications Teachers, Postsecondary
Neuropsychologists and Clinical Neuropsychologists               English Language and Literature Teachers, Postsecondary




                                                            40
                                                      High Skill Jobs
History Teachers, Postsecondary                                     Veterinarians
Philosophy and Religion Teachers, Postsecondary                     Advanced Practice Psychiatric Nurses
Graduate Teaching Assistants                                        Clinical Nurse Specialists
Home Economics Teachers, Postsecondary                              Nurse Anesthetists
Recreation and Fitness Studies Teachers, Postsecondary              Nurse Midwives
Special Education Teachers, Preschool                               Nurse Practitioners
Archivists                                                          Audiologists
Curators                                                            Acupuncturists
Librarians                                                          Naturopathic Physicians
Farm and Home Management Advisors                                   Orthoptists
Instructional Coordinators                                          Cytotechnologists
Instructional Designers and Technologists                           Orthotists and Prosthetists
Set and Exhibit Designers                                           Athletic Trainers
Chiropractors                                                       Genetic Counselors
Dentists, General                                                   Foreign Language and Literature Teachers, Postsecondary
Oral and Maxillofacial Surgeons
Orthodontists
Prosthodontists
Dietitians and Nutritionists
Optometrists
Pharmacists
Anesthesiologists
Family and General Practitioners
Internists, General
Obstetricians and Gynecologists
Pediatricians, General
Psychiatrists
Surgeons
Allergists and Immunologists
Dermatologists
Hospitalists
Neurologists
Nuclear Medicine Physicians
Ophthalmologists
Pathologists
Physical Medicine and Rehabilitation Physicians
Preventive Medicine Physicians
Radiologists
Sports Medicine Physicians
Urologists
Physician Assistants
Anesthesiologist Assistants
Podiatrists
Occupational Therapists
Low Vision Therapists, Orientation and Mobility Specialists,
and Vision Rehabilitation Therapists
Physical Therapists
Art Therapists
Speech-Language Pathologists
Exercise Physiologists




                                                               41
Appendix B             NAICS Industry Classification

                          Table B.1. List of 3-Digit NAICS Industries

            This table reports the list of 3-digit NAICS codes belonging to each industry.

   Industry Category                               3-Digit NAICS Codes
   Agriculture                                     111,112,115
   Mining, Oil & Gas                               211,212,213
   Utilities                                       221
   Construction                                    236,237,238
   Food                                            311,722
   Beverage & Tobacco Manufacturing                312
   Textile Manufacturing                           313,314,315,316
   Wood Product Manufacturing                      321
   Printing & Paper                                322,323
   Chemicals                                       324,325,326
   Metals & Machinery                              327,331,332,333
   Computer & Electronic Manufacturing             334
   Electrical Equipment Manufacturing              335
   Transportation Equipment Manufacturing          336
   Furniture Product Manufacturing                 337
   Wholesalers                                     423,424,425
   Retail Trade                                    441,442,443,444,445,446,447,448,451,452,453,454
   Transportation & Warehousing                    481,482,483,484,485,486,487,488,492,493
   Publishing Industries                           511
   Telecom & Information Services                  512,515,517,518,519
   Financial Services                              522,523,524,525
   Real Estate                                     531,532,533
   Professional, Scientific & Technical Services   541
   Management Services                             551
   Administrative & Support Services               561
   Waste Management & Remediation                  562
   Educational Services                            611
   Ambulatory Health Care Services                 621
   Hospitals                                       622
   Nursing & Residential Care Facilities           623
   Social Assistance                               624
   Amusement, Gambling & Recreation                713
   Accommodation                                   721
   Repair & Maintenance                            811
   Personal & Laundry Service                      812




                                                   42
                                     Table C.1. The Impact of COVID-19 on Job Postings: Worker Skills Robustness

     This table reports output from Eq. (1). The dependent variables are High (4-5)-to-Low (1-2)-Skills Postings Ratio, High (5)-to-Low (1-2)-Skills Postings
     Ratio, and High (4-5)-to-Low (1)-Skills Postings Ratio. The unit of observation is a firm–ZIP–week, where ZIP is the three-digit ZIP-code of a job posting.
     High (4-5)-to-Low (1-2)-Skills Postings Ratio is the total number of job postings created for occupations with O*NET occupation codes corresponding to
     Job Zones 4 and 5 divided by the total number of job postings created for occupations with O*NET occupation codes corresponding to Job Zones 1 and
     2. High (5)-to-Low (1-2)-Skills Postings Ratio is the total number of job postings created for occupations with O*NET occupation codes corresponding
     to Job Zone 5 divided by the total number of job postings created for occupations with O*NET occupation codes corresponding to Job Zones 1 and 2.
     High (4-5)-to-Low (1)-Skills Postings Ratio is the total number of job postings created for occupations with O*NET occupation codes corresponding
     to Job Zones 4 and 5 divided by the total number of job postings created for occupations with O*NET occupation codes corresponding to Job Zone 1.
     P ost COV ID is an indicator variable that takes the value of 1 for each week after February 29th , 2020 and zero otherwise. High COV ID Exposure is
     an indicator variable that takes the value of 1 for each county-week belonging to the highest tercile of the number of confirmed COVID cases per capita
     and 0 for each county-week belonging to the lowest tercile of the number of confirmed COVID cases per capita. State and firm controls are as defined in
     Table 2. Firm×quarter–, ZIP–, and week–fixed effects are included as indicated. All regressions are estimated over a sample of private and public firms
     over the January 1st , 2017 to May 5th , 2020 period. Robust standard errors, reported in parentheses, are triple–clustered by firm, ZIP, and week.

                                                               High (4-5)-to-Low                High (5)-to-Low                 High (4-5)-to-Low
43                                                            (1-2)-Skills Postings           (1-2)-Skills Postings             (1)-Skills Postings
                                                                     Ratio                           Ratio                            Ratio
                                                                 (1)            (2)              (3)            (4)               (5)           (6)
               P ost COV ID                                  –0.015***                        –0.036***                         –0.082**
                                                              (0.005)                          (0.003)                           (0.038)
               P ost COV ID × High COV ID Exposure                          –0.034***                        –0.051***                       –0.092***
                                                                              (0.09)                          (0.005)                         (0.016)
               Controls                                          Yes            Yes              Yes            Yes               Yes           Yes
               Fixed Effects
               Firm × Quarter                                    Yes            Yes              Yes            Yes               Yes           Yes
               ZIP                                               Yes            Yes              Yes            Yes               Yes           Yes
               Week                                              Yes            Yes              Yes            Yes               Yes           Yes
               Observations                                    544,138       397,951           544,138        397,951           544,138       397,951
               R-squared                                        0.202         0.202             0.204          0.209             0.541         0.539
                                         Statistical significance is indicated as follows: *** p <0.01, ** p <0.05, * p <0.1.
                                Table C.2. The Impact of COVID-19 on Job Postings: COVID-19 Exposure Robustness

     This table reports output from Eq. (1). The dependent variables are N ew Job P ostings and High-to-Low-Skills Postings Ratio. The unit of observation is
     a firm–ZIP–week, where ZIP is the three-digit ZIP-code of a job posting. N ew Job P ostings is the logarithm of one plus the total number of job postings
     created. High-to-Low-Skills Postings Ratio is the total number of job postings created for occupations with O*NET occupation codes corresponding to Job
     Zone 5 divided by the total number of job postings created for occupations with O*NET occupation codes corresponding to Job Zone 1. P ost COV ID
     is an indicator variable that takes the value of 1 for each week after February 29th , 2020 and zero otherwise. High COV ID Exposure (Quartiles) is an
     indicator variable that takes the value of 1 for each county-week belonging to the highest quartile of the number of confirmed COVID cases per capita
     and 0 for each county-week belonging to the lowest quartile of the number of confirmed COVID cases per capita. High COV ID Exposure (Quintiles)
     and High COV ID Exposure (Deciles) are analogously defined. State and firm controls are as defined in Table 2. Firm×quarter–, ZIP–, and week–fixed
     effects are included as indicated. All regressions are estimated over a sample of private and public firms over the January 1st , 2017 to May 5th , 2020
     period. Robust standard errors, reported in parentheses, are triple–clustered by firm, ZIP, and week.

                                                                              N ew Job P ostings                   High-to-Low-Skills Postings Ratio
                                                                        (1)             (2)           (3)              (4)          (5)           (6)
44        P ost COV ID × High COV ID Exposure (Quartiles)           –0.042***                                       –0.066**
                                                                     (0.013)                                         (0.028)
          P ost COV ID × High COV ID Exposure (Quintiles)                           –0.047***                                     –0.092**
                                                                                     (0.013)                                       (0.041)
          P ost COV ID × High COV ID Exposure (Deciles)                                            –0.051***                                   –0.098**
                                                                                                    (0.015)                                     (0.044)
          Controls                                                      Yes            Yes           Yes               Yes          Yes           Yes
          Fixed Effects
          Firm × Quarter                                                Yes            Yes           Yes               Yes          Yes           Yes
          ZIP                                                           Yes            Yes           Yes               Yes          Yes           Yes
          Week                                                          Yes            Yes           Yes               Yes          Yes           Yes
          Observations                                               6,030,895       4,804,020     1,941,381         224,017      175,644        69,949
          R-squared                                                    0.387           0.394         0.414            0.600        0.604         0.580
                                        Statistical significance is indicated as follows: *** p <0.01, ** p <0.05, * p <0.1.

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