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Using a Natural Experiment to Estimate the Effects of the Unemployment Insurance Payroll Tax on Wages, Employment, Claims, and Denials
Anderson, Patricia M.; Meyer, Bruce D. - 2021
insurance payroll tax on wages, employment, claims and denials. During the 13 year period from 1972 through 1984, all employers …
Persistent link: https://www.econbiz.de/10013221838
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The Incidence of a Firm-Varying Payroll Tax : The Case of Unemployment Insurance
Anderson, Patricia M.; Meyer, Bruce D. - 2021
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...
Persistent link: https://www.econbiz.de/10013239148
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Wage Structures and Labor Turnover in the U.S. And in Japan
Mincer, Jacob - 2011
The starting point of this study is the proposition that intensive formation of human capital on the job is the basic proximate reason for the strong degree of worker attachment to the firm in Japan. The greater emphasis on training and retraining, much of it specific to the firm, results also...
Persistent link: https://www.econbiz.de/10012756884
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Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
Suárez Serrato, Juan Carlos - 2014
This paper estimates the incidence of state corporate taxes on the welfare of workers, landowners, and firm owners using variation in state corporate tax rates and apportionment rules. We develop a spatial equilibrium model with imperfectly mobile firms and workers. Firm owners may earn profits...
Persistent link: https://www.econbiz.de/10013050314
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Corporate Tax Evasion with Agency Costs
Crocker, Keith J.; Slemrod, Joel B. - 2021
This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and who may also undertake illegal tax...
Persistent link: https://www.econbiz.de/10013239387
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Earnings Determination and Taxes : Evidence from a Cohort Based Payroll Tax Reform in Greece
Saez, Emmanuel - 2010
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...
Persistent link: https://www.econbiz.de/10013147614
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Unemployment Insurance Tax Burdens and Benefits : Funding Family Leave and Reforming the Payroll Tax
Anderson, Patricia M.; Meyer, Bruce D. - 2021
We examine the distributional consequences of the UI payroll tax using representative individual microdata. We calculate taxes paid by individual wage and individual and household income deciles, incorporating the effects of multiple job holding and turnover. This tax distribution is compared...
Persistent link: https://www.econbiz.de/10013221876
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The Effect of the Payroll Tax on Earnings : A Test of Competing Models of Wage Determination
Lang, Kevin - 2021
earnings by the entire nominal employer share of the tax increase. If wages play a motivational role but the market still … clears, the range of possible outcomes is broader but wages should still not rise if the tax is nominally divided 50/50. In … effects of wages are important but cannot clearly distinguish between the efficiency wage and market-clearing versions of …
Persistent link: https://www.econbiz.de/10013218401
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The Social Security Earnings Test, Labor Supply Distortions, and Foregone Payroll Tax Revenues
Pellechio, Anthony J. - 2021
In this study the social security earnings test is shown to have a significant effect empirically on the labor supply of retirement aged men. A rich data file from the Social Security Administration containing accurate benefit information provides a cross- section sample of 65-70 year old...
Persistent link: https://www.econbiz.de/10013210621
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The Causal Effect of Unemployment Duration on Wages : Evidence from Unemployment Insurance Extensions
Schmieder, Johannes F. - 2013
This paper provides quasi-experimental estimates of the causal effect of long-term unemployment on wages. Using … standard job search theory, the paper derives and tests conditions on reemployment wages under which Unemployment Insurance (UI … paper shows that UI extensions at age thresholds reduced reemployment wages of job searchers in Germany. The UI extensions …
Persistent link: https://www.econbiz.de/10013071300