The incidence of social security taxes on teacher wages and employment

HIGHLIGHTS

• What: The best evidence on this question comes from survey experiments conducted by Fuchsman et_al , who estimate teachers are willing to pay 10.7 percent of their salaries for social security coverage. In the empirical analysis below, the authors show that the incidence findings are not sensitive to WEP-induced changes in the tax-benefit linkage by focusing on a subsample non-mobile teachers. The authors explore the potential for bias in the estimates in two ways. The bolded entry is for the preferred adjustment. https://doi.org/10.1017/S147474722400012X Published online by Cambridge University Press . . .
  

   

  

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