The Incidence of the Payroll Tax in the United States
- 1 January 1975
- journal article
- research article
- Published by SAGE Publications in Public Finance Quarterly
- Vol. 3 (1) , 3-13
- https://doi.org/10.1177/109114217500300101
Abstract
This study uses quarterly U.S. time-series data to measure the extent to which the payroll tax is shifted onto labor in the United States. A nonlinear labor demand model relating hours of work to a tax variable and other explanatory variables is estimated using ordinary least squares. The main conclusion of the study is that labor in the United States does not bear the primary burden of the payroll tax.Keywords
This publication has 3 references indexed in Scilit:
- A Macro Model of the U.S. Labor MarketEconometrica, 1970
- Factor Shares and the Payroll Tax: A CommentThe Review of Economics and Statistics, 1968
- Changes in Factor Income Shares Under the Social Security TaxThe Review of Economics and Statistics, 1967