Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/154721
Authors: 
Mulligan, Casey
Year of Publication: 
2015
Citation: 
[Journal:] IZA Journal of Labor Policy [ISSN:] 2193-9004 [Volume:] 4 [Year:] 2015 [Pages:] 1-27
Abstract: 
This paper measures the 2007-13 evolution of employment tax rates in the U.K. and the U.S. The U.S. changes are greater, in the direction of taxing a greater fraction of the value created by employment, and primarily achieved with new implicit tax rates. Even though both countries implemented a temporary "fiscal stimulus," their tax rate dynamics were different: the U.S. stimulus increased rates, whereas the U.K. stimulus reduced them. The U.K. later increased the tax on employment during its "austerity" period. Tax rate measurements are a first ingredient for cross-country comparisons of labor markets during and after the financial crisis.
Subjects: 
Marginal tax rates
Employment
International comparisons
JEL: 
E24
H31
I38
J22
Persistent Identifier of the first edition: 
Creative Commons License: 
http://creativecommons.org/licenses/by/4.0/
Document Type: 
Article

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