NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses

Casey B. Mulligan

NBER Working Paper No. 24037
Issued in November 2017

---- Acknowledgments ----

I appreciate the financial support of the Health Economics Initiative of the Becker Friedman Institute at the University of Chicago, assistance from Samantha Loo, and comments from Coleman Drake, Trevor Gallen, and seminar participants at the University of Chicago. The survey was done in partnership with the Mercatus Center at George Mason University. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.

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