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Revisiting the Extent to Which Payroll Taxes Are Passed Through to Employees: Working Paper 2021-06

Dorian Carloni

No 57089, Working Papers from Congressional Budget Office

Abstract: Empirical evidence on the incidence of payroll tax changes in the United States is limited and does not generally apply to changes in U.S. federal payroll taxes. Economic models can help inform the effects of such changes on households’ well-being—that is, their welfare effects. In this paper, I rely on partial equilibrium and general equilibrium models to quantify the welfare effects of payroll tax changes. First, I develop a partial equilibrium model of tax incidence and evaluate the short-run incidence of payroll tax changes on employees in the

JEL-codes: H00 H22 H24 (search for similar items in EconPapers)
Date: 2021-06-02
New Economics Papers: this item is included in nep-pbe and nep-pub
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Handle: RePEc:cbo:wpaper:57089