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The New Full-time Employment Taxes / Casey B. Mulligan.
- Format:
- Book
- Author/Creator:
- Mulligan, Casey B.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w20580.
- NBER working paper series no. w20580
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 2014.
- Summary:
- The Affordable Care Act introduces or expands taxes on incomes and full-time employment, beginning in 2014. The purpose of this paper is to characterize the new full-time employment taxes from the perspective of a household budget constraint, measure their magnitude, and assess their likely consequences for employee work schedules. When the ACA is fully implemented, full-time employment taxes will be prevalent and often as large as what workers can earn in five hours of work per week, 52 weeks per year. The economic significance of the ACA's full-time employment taxes varies by demographic group: they are non-monotonic in age, increasing with family size, and negatively correlated with schooling.
- Notes:
- Print version record
- October 2014.
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