What Has Empirical Research on the Incidence of the Payroll

Multiple Choice

What has empirical research on the incidence of the payroll tax found?

A) That payroll taxes are "job killers"
B) That the burden is shared almost equally between firms and workers
C) That most of the burden falls upon firms
D) That most of the burden falls upon workers
E) That there is no burden at all because the tax is free