Mulligan, Casey B. - In: IZA journal of labor policy 4 (2015), pp. 1-27
This paper measures the 2007-13 evolution of employment tax rates in the U.K. and the U.S. The U.S. changes are greater …, in the direction of taxing a greater fraction of the value created by employment, and primarily achieved with new … employment during its "austerity" period. Tax rate measurements are a first ingredient for cross-country comparisons of labor …
