Mulligan, Casey B. - In: IZA journal of labor policy 4 (2015), pp. 1-27
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...
