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Table 2 Tax and benefit programs included the rate calculations

From: Fiscal policies and the prices of labor: a comparison of the U.K. and U.S.

United Kingdom United States
Payroll taxes (employer and employee)
  National Insurance Contributions Old Age, Survivors, Disability, Medicare
Personal Income Taxes
  Four-bracket structure Ordinary federal tax (without credits)a
  Ordinary state tax (without credits)a
  Exclusion of UI from taxable income
Consumption taxes
  VAT Alla,b
  All othera  
Unemployment benefits
  Jobseekers Allowance Unemployment Insurance (UI)
  Federal Additional Compensation
  COBRA subsidy
Family/Safety Net Benefits
  Working Tax Credit Food stamps (SNAP)
  Child Tax Credit Medicaida
  Child Benefitc Debt discharges
  All othera
  1. aTreated as a time-invariant parameter
  2. bU.S. consumption taxes only appear in Fig. 7 (to the extent that they are reflected in the price deflator for Personal Consumption Expenditures)
  3. cAssumed to be independent of income and employment status for the workers represented