Standard treatment of payroll tax incidence suggests that labor, both because of inelastic supply and because workers value the benefit financed by the tax, bears most of the tax. This note considers the special case of the U.S. unemployment insurance tax, which is a payroll tax that varies by...

This article examines whether certain Internal Revenue Code (IRC) substantiation requirements of the charitable contribution deduction for federal income tax changed the behavior of taxpayers claiming large noncash contributions. Specifically prior to 1985, taxpayers were required to disclose...