Download or read book The Prospects for a Study of the Economic Effects of Payroll Taxes written by Carl Sumner Shoup and published by . This book was released on 1941 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Payroll Taxes written by R. Chapman and published by . This book was released on 1985 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book General Payroll Taxes written by Jonathan R. Kesselman and published by Canadian Tax Foundation = Association canadienne d'études fiscales. This book was released on 1997 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers payroll taxes for general revenue purposes without a link between premiums and benefits.
Download or read book Taxing the Working Poor written by Achim Kemmerling and published by Edward Elgar Publishing. This book was released on 2009-01-01 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kemmerling deftly intertwines the efficiency theory of taxation with the political basis of taxing the working poor. . . This commendable effort in interdisciplinary study and the comparative analysis of taxation is an essential reference for undergraduate and graduate students, as well as faculty and professionals of economics, political science, and taxation systems of Europe. S. Chaudhuri, Choice Taxing the Working Poor is an inspiring read for political scientists and economists interested in the relationship between taxation and employment. Based on an elegant combination of econometric analysis and historical case studies, it shows that the alleged trade-off between employment and progressive taxation has political rather than economic roots. Philipp Genschel, Jacobs University Bremen, Germany What are the economic and political forces which generate different regimes of tax on labour? What are the implications for the labour market of these different regimes? And does globalisation bring a halt to tax-based redistribution? Achim Kemmerling tackles these and other important questions in this significant book. Malcolm Sawyer, University of Leeds, UK We have been distracted from the detailed problems of financing the welfare state by the tired old twentieth-century debate between libertarian tax minimisers and maximal socialist collectivisers. We have to move on. The welfare state has to be accepted and the detailed problems of taxation to sustain it have to be addressed. This well-researched and fascinating book addresses the political and institutional origins of different tax systems and points to viable strategies of redistribution and reform. Geoffrey M. Hodgson, University of Hertfordshire, UK In most industrialized countries the tax burden of poor people has increased dramatically over the last few decades. This book analyses both the political origins of this increase and its consequences for the labour market. Achim Kemmerling illustrates that tax-based redistribution and employment are not incompatible, and that the shift away from redistribution has not occurred on grounds of economic efficiency. He goes on to show that a long-term shift from capital to labour taxation has provoked conflicts of interests between workers that have weakened the political cause of tax-based redistribution. This interdisciplinary account of the political economy of taxing low wages explains the historical and structural origins of political tensions between different types of workers and their effects on the performance of labour markets. As such, it will strongly appeal to a wide-ranging audience, including academics, students and researchers with a special interest in political science, political economy, labour markets and the economics of taxation. Practitioners in the field of labour market, social and tax policies interested in the normative consequences of taxation for the labour market will also find the book to be of great interest.
Download or read book The Economic Effects of Payroll Tax written by David Campbell and published by . This book was released on 1985 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economic Impact of Payroll Taxes written by and published by . This book was released on 1980 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Economic Effects of Payroll Tax written by and published by . This book was released on 1985 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Labor Market Effects of Payroll Taxes in Developing Countries written by Adriana D. Kugler and published by . This book was released on 2008 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: We use a panel of manufacturing plants from Colombia to analyze how the rise in payroll tax rates over the 1980s and 1990s affected the labor market. Our estimates indicate that formal wages fall by between 1.4% and 2.3% as a result of a 10% rise in payroll taxes. This "less-than-full-shifting" is likely to be the result of weak linkages between benefits and taxes and the presence of downward wage rigidities in Colombia. Because the costs of taxation are only partly shifted from employers to employees, employment also falls. Our results indicate that a 10% increase in payroll taxes lowered formal employment by between 4% and 5%. In addition, we find some evidence of less shifting and larger disemployment effects for production than for non-production workers. These results suggest that policies aimed at boosting the relative demand of less-skill workers by reducing social security taxes may be effective in Latin American countries, where minimum wages bind and benefits are often not directly linked to contributions.
Download or read book Effects of Changes in Payroll Taxes written by Bertil Holmlund and published by . This book was released on 1981 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Theoretical Evidence on the Economic Effects of San Francisco s Payroll Tax written by Carolyn Sherwood-Call and published by . This book was released on 1984 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Payroll Taxes and the Redistribution of Income written by Shahira E. Knight and published by . This book was released on 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Evidence on Taxes and Economic Growth written by McBride and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effect of the Payroll Tax on Earnings written by Kevin Lang and published by . This book was released on 2003 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under the standard competitive model, a tax change affecting workers with highly inelastic labor supply, will lower 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 contrast, because there is excess labor (involuntary unemployment) in equilibrium, efficiency wage models resemble models in which labor supply is perfectly elastic, and thus earnings rise by more than the worker's nominal share. The 1968, 1974 and 1979 increases in the taxable earnings base for FICA provide good opportunities to test the models. This tax increase affected only those workers earning significantly more than the median earnings for male full-time/year-round workers. Such workers' labor force participation is likely to be highly inelastic. The results support models in which the motivational effects of wages are important but cannot clearly distinguish between the efficiency wage and market-clearing versions of those models
Download or read book Hearings Reports and Prints of the Joint Economic Committee written by United States. Congress. Joint Economic Committee and published by . This book was released on 1974 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Payroll Taxes Around the World Concepts and Practice written by Jonathan R. Kesselman and published by Department of Economics, University of British Columbia. This book was released on 1995 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S Investment Since the Tax Cuts and Jobs Act of 2017 written by Emanuel Kopp and published by International Monetary Fund. This book was released on 2019-05-31 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Download or read book Publications written by United States. Social Security Administration and published by . This book was released on 1942 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
