The system of Unemployment Insurance (UI) financing in the US draws its funds from a payroll tax on employers and varies the tax rate according to the individual employer's layoff history. There exists extensive evidence on the effect of this so-called experience-rated tax on layoff decisions....

I study a corporate tax reform in Brazil that reduces eligible firms’ payroll tax liability from an average of 31% to 12% of their total wage bill. The tax cut generates a 9.1% increase on employment and zero effect on wages. However, the reform deteriorates within firm wage inequality....

Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly mobile firms. Their identification argument rests on comparative-statics omitting a channel implied by their model: the link between common determinants of a location’s...