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The Incidence of the Payroll Tax in the United States

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  • Jane H. Leuthold

    (University of Illinois—Urbana)

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.

Suggested Citation

  • Jane H. Leuthold, 1975. "The Incidence of the Payroll Tax in the United States," Public Finance Review, , vol. 3(1), pages 3-13, January.
    • Handle: RePEc:sae:pubfin:v:3:y:1975:i:1:p:3-13
    DOI: 10.1177/109114217500300101
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    References listed on IDEAS

    as
    1. Weitenberg, Johannes, 1969. "The Incidence of Social Security Taxes," Public Finance = Finances publiques, , vol. 24(2), pages 193-208.
    2. Brittain, John A, 1972. "The Incidence of the Social Security Payroll Tax: Reply," American Economic Review, American Economic Association, vol. 62(4), pages 739-742, September.
    3. Feldstein, Martin S, 1972. "The Incidence of the Social Security Payroll Tax: Comment," American Economic Review, American Economic Association, vol. 62(4), pages 735-738, September.
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    Cited by:

    1. Toshiaki Tachibanaki, 2003. "The Role of Firms in Welfare Provision," NBER Chapters, in: Labor Markets and Firm Benefit Policies in Japan and the United States, pages 315-338, National Bureau of Economic Research, Inc.

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