Empirical studies of labor supply behavior in the United States suggest that the elasticity of labor supply is close to zero and therefore
◦ most of the payroll tax in the United States is borne by workers.
◦ most of the payroll tax in the United States is borne by employers.
◦ most of the payroll tax in the United States is borne by consumers in the form of higher prices.
◦ the payroll tax is split equally between employers and workers.