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Erscheinungsjahr: 
2015
Quellenangabe: 
[Journal:] IZA Journal of Labor Policy [ISSN:] 2193-9004 [Volume:] 4 [Publisher:] Springer [Place:] Heidelberg [Year:] 2015 [Pages:] 1-27
Verlag: 
Springer, Heidelberg
Zusammenfassung: 
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.
Schlagwörter: 
Marginal tax rates
Employment
International comparisons
JEL: 
E24
H31
I38
J22
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