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Author : Arun S. Roy
Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.:/5 (13 download)
Download or read book Incidence and Effects of Employer Payroll Taxes written by Arun S. Roy and published by . This book was released on 1990 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John A. Brittain
Publisher :
ISBN 13 :
Total Pages : 316 pages
Book Rating : 4.3/5 (91 download)
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 316 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.
Author : Patricia M. Anderson
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.3/5 (555 download)
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 Gruber
Publisher :
ISBN 13 :
Total Pages : 33 pages
Book Rating : 4.:/5 (322 download)
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
Author : Patricia M. Anderson
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book The Effects of the Unemployment Insurance Payroll Tax on Wages, Employment, Claims and Denials written by Patricia M. Anderson and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following a 13-year period when all employers in Washington paid the same unemployment insurance (UI) tax rate, Washington was forced to adopt an experience-rated tax system in 1985. We use this "natural experiment" to explore both tax incidence and the effects of experience rating. We find that industry average tax rates are largely passed on to workers through lower earnings. However, our estimates imply that a firm can shift much less of the difference between its tax rate and the industry average rate. Our results also indicate that experience rating reduces turnover and UI claims, and increases claim denials.
Author : Bertil Holmlund
Publisher :
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4.3/5 (91 download)
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:
Author : Emmanuel Saez
Publisher :
ISBN 13 :
Total Pages : 45 pages
Book Rating : 4.:/5 (566 download)
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.
Author : Canada. Employment and Immigration Canada (Department). Strategic Policy and Planning
Publisher :
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4.:/5 (368 download)
Download or read book Incidence and Employment Effects of Employer Payroll Taxes written by Canada. Employment and Immigration Canada (Department). Strategic Policy and Planning and published by . This book was released on 1989 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jinyoung Kim
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
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.
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)
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 : Peter Mieszkewski
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (654 download)
Download or read book Tax Incidence Theory written by Peter Mieszkewski and published by . This book was released on 1970 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Queen's University of Belfast
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (498 download)
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:
Author : Mary Mathewes Kassis
Publisher :
ISBN 13 :
Total Pages : 294 pages
Book Rating : 4.:/5 (444 download)
Download or read book The Incidence of the Social Security Payroll Tax written by Mary Mathewes Kassis and published by . This book was released on 1999 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Youssef Benzarti
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.:/5 (113 download)
Download or read book Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production written by Youssef Benzarti and published by . This book was released on 2020 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper uses quasi-experimental variation in payroll taxes to estimate their incidence and investigate how firms use their input factors. We find that higher payroll tax rates lead to large employment responses and have no effects on employee earnings. As payroll taxes increase, firms substitute away from low-skilled, routine and manual workers towards more productive workers and also reduce investments. Our results imply that, contrary to the canonical tax incidence model, firm-level production and input factor choices are affected by payroll taxes.
Author : Michael J.. Boskin
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (493 download)
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:
Author : Gerard Hughes
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (81 download)
Download or read book The Irish Payroll Tax written by Gerard Hughes and published by . This book was released on 1980 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Anwar Shah
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 67 pages
Book Rating : 4./5 ( download)
Download or read book An Alternative View of Tax Incidence Analysis for Developing Countries written by Anwar Shah and published by World Bank Publications. This book was released on 1990 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: points raised here.
