摘要：This paper measures the 2007–13 evolution of employment tax rates in the U.K.and the U.S.The U.S.changes are greater, in the direction of taxing a greater fraction of the value created by employment, and primarily achieved with new implicit tax rates.Even though both countries implemented a temporary “fiscal stimulus,” their tax rate dynamics were different: the U.S.stimulus increased rates, whereas the U.K.stimulus reduced them.The U.K.later increased the tax on employment during its “austerity” period.Tax rate measurements are a first ingredient for cross-country comparisons of labor markets during and after the financial crisis.
关键词：Marginal tax rates; Employment; International comparisons
