Payroll Taxes

Our Research & Offerings on Payroll Taxes
  • Issue Brief posted May 9, 2012 by J.D. Foster, Ph.D. The 2012 Tax Policy Two-Step: Taxmageddon, Then Tax Reform

    The nation faces an unprecedented tidal wave of tax hikes on January 1, 2013. Aptly called “Taxmageddon,” at nearly $500 billion the tax hike is so massive that it has accomplished what many regarded as impossible: consensus.[1] There is broad agreement that at least most of this tax…

  • Issue Brief posted May 8, 2012 by Curtis Dubay Student Loan Payroll Tax Increase: Another Attack on Small Business

    President Obama is campaigning heavily for Congress to prevent the lapsing of a special low-interest rate on student loans. Specifically, unless deferred, the interest rate will rise from 3.4 percent to 6.8 percent on federal Stafford student loans issued after July 1.[1] Senate Majority…

  • Issue Brief posted February 15, 2012 by Curtis Dubay Obama’s Small-Business Tax Proposals Will Not Create Jobs

    President Obama recently sent Congress a series of policies as part of his “Startup America Initiative.”[1] The goal of the program is to help startups and small businesses to create jobs.   The proposal includes four tax provisions that he also included in his budget. Some…

  • Role Reversals Audio Recorded on December 21, 2011 Role Reversals

    From The Heritage Foundation, I'm Ernest Istook. …

  • Play Movie Curtis Dubay on the Payroll Tax on FBN Video Recorded on December 16, 2011 Curtis Dubay on the Payroll Tax on FBN

    Curtis Dubay discusses the payroll tax debate. …

  • Pipeline and Tax Dilemma Audio Recorded on December 13, 2011 Pipeline and Tax Dilemma

    From The Heritage Foundation, I'm Ernest Istook. …

  • The One Percent Claim Audio Recorded on December 8, 2011 The One Percent Claim

    From The Heritage Foundation, I'm Ernest Istook. …

  • Commentary posted December 5, 2011 by Brian Darling Obama's 'Tax Cut' Just One Item in a Holiday Spending Spree

    The Obama class warfare campaign is in high gear.  There are many must-pass bills for Congress to consider before year’s end, giving President Obama leverage to promote his class-warfare agenda.The President has demanded that Congress continue and expand his payroll tax cut.  His stimulus bill contained a 2%…

  • WebMemo posted September 29, 2011 by Baker Spring Heritage Fiscal Plan Saves American Dream for America’s Veterans

    How a nation treats its veterans says a great deal about the kind of nation it is. To provide an adequate defense, America has to achieve three vitally important objectives with respect to compensation and benefits for those who serve and have served in the armed forces: …

  • Testimony posted September 21, 2011 by J.D. Foster, Ph.D. Promoting Job Creation and Reducing Unemployment in the U.S.

    Chairman Conrad, Ranking Member Sessions, Members of the Senate Budget Committee, thank you for the opportunity to testify today. My name is J.D. Foster. I am the Norman B. Ture Senior Fellow in the Economics of Fiscal Policy at The Heritage Foundation. The views I express in this testimony are…

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  • Backgrounder posted April 14, 2010 by Curtis Dubay Obamacare: Impact on Taxpayers

    Abstract: The hodgepodge of new taxes that have already or will soon take effect as a result of the Patient Protection and Affordable Care Act may not all show up in the income tax tables, but their huge cost is still very real. This…

  • Backgrounder posted February 22, 2010 by John Ligon Payroll Tax Holiday: Adding to Growing Social Security Deficits

    Abstract: The Hiring Incentives to Restore Employment (HIRE) Act could be considered an excellent piece of legislation--if, that is, the goal of the legislation was to ensure massive Social Security deficits without creating a single new job. Yet another attempt by the federal government to coerce companies into hiring more…

  • Issue Brief posted May 8, 2012 by Curtis Dubay Student Loan Payroll Tax Increase: Another Attack on Small Business

    President Obama is campaigning heavily for Congress to prevent the lapsing of a special low-interest rate on student loans. Specifically, unless deferred, the interest rate will rise from 3.4 percent to 6.8 percent on federal Stafford student loans issued after July 1.[1] Senate Majority…

  • Issue Brief posted May 9, 2012 by J.D. Foster, Ph.D. The 2012 Tax Policy Two-Step: Taxmageddon, Then Tax Reform

    The nation faces an unprecedented tidal wave of tax hikes on January 1, 2013. Aptly called “Taxmageddon,” at nearly $500 billion the tax hike is so massive that it has accomplished what many regarded as impossible: consensus.[1] There is broad agreement that at least most of this tax…

  • Issue Brief posted February 15, 2012 by Curtis Dubay Obama’s Small-Business Tax Proposals Will Not Create Jobs

    President Obama recently sent Congress a series of policies as part of his “Startup America Initiative.”[1] The goal of the program is to help startups and small businesses to create jobs.   The proposal includes four tax provisions that he also included in his budget. Some…

  • Special Report posted May 10, 2011 by Stuart Butler, Ph.D., Alison Acosta Fraser, William Beach Saving the American Dream: The Heritage Plan to Fix the Debt, Cut Spending, and Restore Prosperity

    Saving the American Dream is The Heritage Foundation’s plan to fix the debt, cut spending and, above all, restore prosperity. It balances the nation’s budget within a decade—and keeps it balanced. It reduces the debt and cuts government…

  • Testimony posted June 21, 2005 by William Beach The Likely Economic Effects of Solving Social Security's Financial Imbalance Through Revenue Enhancements

    Testimony of William W. Beach, Director, Center for Data Analysis, The Heritage Foundation, Before the Subcommittee on Social Security of the Committee on Ways and Means of the United States House of Representatives   The salutary news…

  • WebMemo posted March 21, 2005 by David John Social Security's Inevitable Future

    Like a Roman Legion advancing against its enemy, Social Security's future problems approach slowly, but their arrival is inevitable. Rome's legions lined up behind a wall of shields that moved slowly across battlefields with a discipline that few others possessed. Enemies did not know the exact moment when the legions would reach them, and the…

  • WebMemo posted September 8, 2011 by J.D. Foster, Ph.D. Doubling Down on the Payroll Tax Holiday Still Won’t Create Jobs

    The August jobs report showing exactly zero net job creation and an unemployment rate hovering above 9 percent have reinforced the imperative among Washington policymakers to focus on job creation policies in the waning months of 2011. The focus is certainly right, but most of the policies under consideration would…

  • Center for Data Analysis Report posted August 19, 2010 by Karen Campbell, Ph.D., Guinevere Nell The Economic Freedom Act: Economic and Fiscal Effects

    Abstract: The Economic Freedom Act, proposed by Representative Jim Jordan, would terminate the ineffective Troubled Assets Relief Program (TARP), and substitute a proven way to stimulate the economy: tax relief—from permanent repeal of the capital gains and death taxes to significant reductions in payroll…

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  • Issue Brief posted May 9, 2012 by J.D. Foster, Ph.D. The 2012 Tax Policy Two-Step: Taxmageddon, Then Tax Reform

    The nation faces an unprecedented tidal wave of tax hikes on January 1, 2013. Aptly called “Taxmageddon,” at nearly $500 billion the tax hike is so massive that it has accomplished what many regarded as impossible: consensus.[1] There is broad agreement that at least most of this tax…

  • Issue Brief posted May 8, 2012 by Curtis Dubay Student Loan Payroll Tax Increase: Another Attack on Small Business

    President Obama is campaigning heavily for Congress to prevent the lapsing of a special low-interest rate on student loans. Specifically, unless deferred, the interest rate will rise from 3.4 percent to 6.8 percent on federal Stafford student loans issued after July 1.[1] Senate Majority…

  • Issue Brief posted February 15, 2012 by Curtis Dubay Obama’s Small-Business Tax Proposals Will Not Create Jobs

    President Obama recently sent Congress a series of policies as part of his “Startup America Initiative.”[1] The goal of the program is to help startups and small businesses to create jobs.   The proposal includes four tax provisions that he also included in his budget. Some…

  • WebMemo posted September 29, 2011 by Baker Spring Heritage Fiscal Plan Saves American Dream for America’s Veterans

    How a nation treats its veterans says a great deal about the kind of nation it is. To provide an adequate defense, America has to achieve three vitally important objectives with respect to compensation and benefits for those who serve and have served in the armed forces: …

  • WebMemo posted September 8, 2011 by J.D. Foster, Ph.D. Doubling Down on the Payroll Tax Holiday Still Won’t Create Jobs

    The August jobs report showing exactly zero net job creation and an unemployment rate hovering above 9 percent have reinforced the imperative among Washington policymakers to focus on job creation policies in the waning months of 2011. The focus is certainly right, but most of the policies under consideration would…

  • Special Report posted May 10, 2011 by Stuart Butler, Ph.D., Alison Acosta Fraser, William Beach Saving the American Dream: The Heritage Plan to Fix the Debt, Cut Spending, and Restore Prosperity

    Saving the American Dream is The Heritage Foundation’s plan to fix the debt, cut spending and, above all, restore prosperity. It balances the nation’s budget within a decade—and keeps it balanced. It reduces the debt and cuts government…

  • WebMemo posted September 8, 2010 by J.D. Foster, Ph.D. Obama’s Desperate Search for Effective Stimulus

    An economy floundering and an election looming have President Obama thrashing about for a viable jobs policy. Obama has spent the nation into unsustainable deficits, leaving little room for additional policy. And as Senator Michael Bennett (D–CO) correctly pointed out, “We have nothing to show for it.”[1] The…

  • Center for Data Analysis Report posted August 19, 2010 by Karen Campbell, Ph.D., Guinevere Nell The Economic Freedom Act: Economic and Fiscal Effects

    Abstract: The Economic Freedom Act, proposed by Representative Jim Jordan, would terminate the ineffective Troubled Assets Relief Program (TARP), and substitute a proven way to stimulate the economy: tax relief—from permanent repeal of the capital gains and death taxes to significant reductions in payroll…

  • Backgrounder posted April 14, 2010 by Curtis Dubay Obamacare: Impact on Taxpayers

    Abstract: The hodgepodge of new taxes that have already or will soon take effect as a result of the Patient Protection and Affordable Care Act may not all show up in the income tax tables, but their huge cost is still very real. This…

  • Backgrounder posted February 22, 2010 by John Ligon Payroll Tax Holiday: Adding to Growing Social Security Deficits

    Abstract: The Hiring Incentives to Restore Employment (HIRE) Act could be considered an excellent piece of legislation--if, that is, the goal of the legislation was to ensure massive Social Security deficits without creating a single new job. Yet another attempt by the federal government to coerce companies into hiring more…

Find more work on Payroll Taxes
Find more work on Payroll Taxes