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The New Full-time Employment Taxes

Casey B. Mulligan

Chapter in NBER book Tax Policy and the Economy, Volume 29 (2015), Jeffrey R. Brown, editor (p. 89 - 132)
Conference held September 18, 2014
Published in December 2015 by University of Chicago Press
© 2015 by the National Bureau of Economic Research
in The Tax Policy and the Economy Series

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.

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Document Object Identifier (DOI): 10.1086/683365

This chapter first appeared as NBER working paper w20580, The New Full-time Employment Taxes, Casey B. Mulligan
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