taxes twice on the same earning (Murphy and Higgins, 2012, p. 12) or, as it is logically understandable, employees are taxed on money which they have never received. Payroll taxes are Social security tax, Medicare tax, Federal unemployment tax, and State unemployment tax. The largest payroll taxes include Social Security and Medicare taxes. It should be noted that these are those types of takes, which are divided between the employer and employee. And they turn out to be a high burden for the workers…
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