The New Palgrave Dictionary of Economics

2018 Edition
| Editors: Macmillan Publishers Ltd

Payroll Taxes

  • Daniel S. Hamermesh
Reference work entry
DOI: https://doi.org/10.1057/978-1-349-95189-5_1529

Abstract

Taxes paid by employers based on the number of employees and the wages paid. These taxes are constructed by applying a tax rate to the per-period wage rate paid to the employee. The rate may differ among employees or across firms. In a few tax structures there is a ceiling on the total payroll tax bill assessed against the earnings of each employee.

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Copyright information

© Macmillan Publishers Ltd. 2018

Authors and Affiliations

  • Daniel S. Hamermesh
    • 1
  1. 1.