通过工资税制度向企业提供援助：以员工保留信贷为例

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2023-05-05 DOI:10.1086/724133

Lucas W. Goodman

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引用次数: 0

摘要

在新冠肺炎大流行期间，国会颁布了员工保留信贷（ERC），这是一种支付给经历与流行病相关困难的公司的工资税信贷。本文利用行政税收数据对该项抵免的申请进行了研究。虽然公司已经申请了近1000亿美元的信贷，但我们发现，即使在几乎普遍符合资格的情况下，接受率也非常不完美。我们发现，信贷大部分是在本季度结束后一次性支付的。最后，我们发现ERC的渐进性取决于ERC的发生率是落在企业主还是员工身上。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit

During the COVID-19 pandemic, Congress enacted the Employee Retention Credit (ERC), a payroll tax credit paid to firms experiencing pandemic-related hardship. This paper uses administrative tax data to study the claiming of this credit. While firms have claimed nearly $100 billion of the credit, we find take-up to be highly imperfect even in contexts where nearly universal eligibility is expected. We find that the credit was mostly paid as a lump sum after the end of the quarter. Finally, we find that the progressivity of the ERC depends on whether the incidence of the ERC fell on business owners or employees.

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.