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The Incidence Of Payroll Taxation
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Book Synopsis The Incidence of Payroll Taxation by : Jonathan Gruber
Download or read book The Incidence of Payroll Taxation written by Jonathan Gruber and published by . This book was released on 1995 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the growing reliance on payroll taxation worldwide, there is limited evidence on the incidence of payroll taxes. I provide new evidence by examining the experience of Chile before and after the privatization of its Social Security system. This policy change led to a sharp exogenous reduction in the payroll tax burden on Chilean firms; the average payroll tax rate in my sample fell from 30% to 5% over this six year period. I use data from a census of manufacturing firms, which contains information on firm specific tax payments and average wages. I find strong evidence that the incidence of payroll taxation was fully on wages, with no effect on employment. A potential weakness with this approach is that some of the variation in firm-specific tax rates may be spurious, for example due to measurement error in wages. I attempt to surmount this problem by using a variety of different estimators, all of which yield consistent evidence of full shifting
Book Synopsis Labor Market Institutions and the Incidence of Payroll Taxation by : Jinyoung Kim
Download or read book Labor Market Institutions and the Incidence of Payroll Taxation written by Jinyoung Kim and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite unambiguous predictions of the canonical model of a competitive labor market, empirical studies on the labor market effects of payroll taxation provide conflicting evidence. Our meta-analysis shows that varying degrees of labor market competitiveness across places and time could be one explanation for the mixed results. We then estimate the labor market impacts of payroll taxation in Singapore, the country with most competitive and flexible labor market among the countries investigated in the literature. By exploiting the sharp reduction in payroll tax rate when workers turn 60, we find that the payroll tax cut in Singapore has a large effect on wages without changes in employment. We provide novel evidence corroborating the canonical model prediction that the welfare costs of social insurance programs financed by payroll taxes can be minimized in a competitive labor market.
Book Synopsis Impact of Payroll Taxes on Small Business by : United States. Congress. House. Committee on Small Business
Download or read book Impact of Payroll Taxes on Small Business written by United States. Congress. House. Committee on Small Business and published by . This book was released on 1991 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Small Business. Subcommittee on Taxation and Finance Publisher : ISBN 13 : Total Pages :96 pages Book Rating :4.0/5 (18 download)
Book Synopsis The Burden of Payroll Taxes on Small Business by : United States. Congress. House. Committee on Small Business. Subcommittee on Taxation and Finance
Download or read book The Burden of Payroll Taxes on Small Business written by United States. Congress. House. Committee on Small Business. Subcommittee on Taxation and Finance and published by . This book was released on 1996 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Incidence of a Firm-varying Payroll Tax by : Patricia M. Anderson
Download or read book The Incidence of a Firm-varying Payroll Tax written by Patricia M. Anderson and published by . This book was released on 1995 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper we theoretically and empirically examine the common, but previously unexamined, case of a firm-varying tax which is used to finance a fringe benefit. While we use data from the experience-rated unemployment insurance (UI) system, it is important to realize that differential treatment of firms (such as special considerations for small business) under mandated benefits laws leads to costs which vary across firms and are analogous to experience-rated taxes. We present a theoretical model which highlights the importance of considering this variation in taxes or costs both within and across markets. We examine annual changes in either firm average earnings and employment or individual worker earnings at the same firm. This method removes unmeasured firm and worker characteristics, and thus avoids the omitted variable bias that has plagued past work on incidence and compensating differentials. Our results suggest that most of the market level tax is borne by the worker. However, this does not imply that there are no employment effects of the tax. Rather, we find that individual firms can only pass on a small share of the within market differences in the tax they face, leading to substantial employment reallocation across firms.
Author :Jonathan R. Kesselman Publisher :Canadian Tax Foundation = Association canadienne d'études fiscales ISBN 13 : Total Pages :416 pages Book Rating :4.3/5 (91 download)
Book Synopsis General Payroll Taxes by : Jonathan R. Kesselman
Download or read book General Payroll Taxes written by Jonathan R. Kesselman and published by Canadian Tax Foundation = Association canadienne d'études fiscales. This book was released on 1997 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers payroll taxes for general revenue purposes without a link between premiums and benefits.
Author :United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Economic Stabilization Publisher : ISBN 13 : Total Pages :76 pages Book Rating :4.F/5 ( download)
Book Synopsis Economic Impact of Payroll Taxes by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Economic Stabilization
Download or read book Economic Impact of Payroll Taxes written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Economic Stabilization and published by . This book was released on 1980 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Wages 2020 written by OECD and published by OECD Publishing. This book was released on 2020-04-30 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers.
Book Synopsis The Payroll Tax for Social Security by : John A. Brittain
Download or read book The Payroll Tax for Social Security written by John A. Brittain and published by . This book was released on 1972 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the first detailed analysis of the federal payroll tax and its effect on wage earners, employers, and the economy as a whole. The author puts to rest the "insurance" analogy and subjects the tax to a series of criticisms based on the judgment that tax rates on personal income should be based on ability to pay. His analysis shows that both halves of the tax - including the half nominally paid by employers - actually come out of employees' earnings. Moreover, the tax is regressive, since it takes a bigger bite from low than from high incomes and offsets the progressiveness of the personal income tax over a wide range. To correct these inequities, the author suggests alternative ways of financing the social security system without curtailing its benefits - preferably by phasing out the payroll tax and letting the income tax cover the cost of this essential social program.
Book Synopsis The Comparative Incidence of Local Taxes by : Carolyn Sherwood-Call
Download or read book The Comparative Incidence of Local Taxes written by Carolyn Sherwood-Call and published by . This book was released on 1986 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Effects of Changes in Payroll Taxes by : Bertil Holmlund
Download or read book Effects of Changes in Payroll Taxes written by Bertil Holmlund and published by . This book was released on 1981 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Incidence of Social Security Payroll Taxes by : John A. Brittain
Download or read book The Incidence of Social Security Payroll Taxes written by John A. Brittain and published by . This book was released on 1971 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Incidence of the Payroll Tax by : Michael J.. Boskin
Download or read book The Incidence of the Payroll Tax written by Michael J.. Boskin and published by . This book was released on 1972 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Towards Estimation of Payroll Tax Incidence by : Queen's University of Belfast
Download or read book Towards Estimation of Payroll Tax Incidence written by Queen's University of Belfast and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes
Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Book Synopsis Earnings Determination and Taxes by : Emmanuel Saez
Download or read book Earnings Determination and Taxes written by Emmanuel Saez and published by . This book was released on 2010 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyzes the response of earnings to payroll tax rates using a cohort-based reform in Greece. All individuals who started working on or after 1993 face permanently a much higher earnings cap for payroll taxes, creating a large and permanent discontinuity in marginal payroll tax rates by date of entry in the labor force for upper earnings workers. Using full population administrative Social Security data and a Regression Discontinuity Design, we estimate the long-term incidence and effects of marginal payroll tax rates on earnings. Standard theory predicts that, in the long run, new regime workers should bear the entire burden of the payroll tax increase (relative to old regime workers). In contrast, we find that employers compensate new regime workers for the extra employer payroll taxes but not for the extra employee payroll taxes. We do not find any evidence of labor supply responses around the discontinuity, suggesting low efficiency costs of payroll taxes. The non-standard incidence results are the same across firms of different sizes. Tax incidence, however, is standard for older workers in the new regime as they bear both the employee and employer tax. Those results, combined with a direct small survey of employers, can be explained by social norms regarding seniority-based pay which create a growing wedge between pay and productivity as workers age.
