The effects of the payroll tax on wages and employment is
◦ higher if workers are required to remit the taxes to the government.
◦ independent of who actually remits the taxes to the government.
◦ lower if workers are required to remit the taxes to the government.
◦ higher if firms are required to remit the taxes to the government.
◦ lower if firms are required to remit the taxes to the government.