Back to results

University of Illinois at Urbana-Champaign

A General Equilibrium Model for the Incidence of the Payroll Tax

Abstract

dc:description

A static, general equilibrium model of the U.S. economy with a number of consumer groups and industrial sectors is built to analyze the incidence of the payroll tax. A proof of the existence of a competitive equilibrium in an economy with a social security agency which acts independently of the government is provided. Besides the payroll tax, three more fiscal instruments are introduced in the model: income taxes, capital taxes, and output taxes. Moreover, labor-leisure decisions are explicitly incorporated. A computer algorithm is used to obtain numerical solutions for the model, and a comparative statics analysis is performed to assess the impact on the economy of changes in the payroll tax structure.

Degree

thesis:*
Name thesis:degree_name
Ph.D.
Level thesis:degree_level
Dissertation
Discipline thesis:degree_discipline
Economics
Grantor
University of Illinois at Urbana-Champaign
Year dc:date
2014

Author and committee

dc:creator, dc:contributor.*
Author dc:creator
  • Gelli, Mario Felipe Da Fonseca

Subjects

dc:subject × 1

Rights

Language dc:language
eng

Identifiers

dc:identifier.*
Identifier
(UMI)AAI8114426
OAI identifier oai:identifier
oai:www.ideals.illinois.edu:2142/67678

Chain of custody

source
Harvested from
University of Illinois - Urbana-Champaign
Base URL
www.ideals.illinois.edu/oai-pmh
Last updated
2026-07-22
Source record
OAI-PMH GetRecord
citation

Gelli, Mario Felipe Da Fonseca. A General Equilibrium Model for the Incidence of the Payroll Tax. Dissertation thesis, University of Illinois at Urbana-Champaign, 2014. http://hdl.handle.net/2142/67678