ISP Working Paper Number 04-31

Payroll Taxes and Contributions

James Alm and Sally Wallace, December 2004

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Abstract:

This staff paper analyzes this “system” of payroll taxes and contributions, focusing mainly on the tax and contribution side rather than on the benefit aspects of the contribution programs. The administration of each of these payroll programs is discussed, and the effects of the entire system are also analyzed. Much of the analyses is based on microsimulation models developed in the course of this tax reform project.