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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Hamermesh, D.S. (2018). Payroll Taxes. In: The New Palgrave Dictionary of Economics. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-349-95189-5_1529
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DOI: https://doi.org/10.1057/978-1-349-95189-5_1529
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Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-95188-8
Online ISBN: 978-1-349-95189-5
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