TY  - JOUR
AU  - Mulligan, Casey B
TI  - The New Full-time Employment Taxes
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 20580
PY  - 2014
Y2  - October 2014
DO  - 10.3386/w20580
UR  - http://www.nber.org/papers/w20580
L1  - http://www.nber.org/papers/w20580.pdf
N1  - Author contact info:
Casey B. Mulligan
University of Chicago
Department of Economics
1126 East 59th Street
Chicago, IL  60637
Tel: 773/702-9017
Fax: 773/702-8490
E-Mail: c-mulligan@uchicago.edu
M1  - published as Casey B. Mulligan. "The New Full-time Employment Taxes," in Jeffrey R. Brown, editor, "Tax Policy and the Economy, Volume 29" University of Chicago Press (2015)

M3  - presented at "Tax Policy and the Economy", September 18, 2014
AB  - 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.
ER  -