Consider a Social Security tax on workers versus a Social Security tax on employers. In comparing the outcomes of each type of tax, we see that
◦ workers receive a higher take-home wage when the tax is imposed on employers than when the tax is imposed on workers.
◦ workers receive the same take-home wage when the tax is imposed on workers and when the tax is imposed on employers.
◦ employers pay a lower total wage when the tax is imposed on workers.
◦ employment decreases by more when the tax is imposed on employers than when the tax is imposed on workers.
◦ employment decreases by more when the tax is imposed on workers than when the tax is imposed on employers.