This. Payroll taxes incentivize lower wages and encourage alternative compensation. This is very similar to how government programs influenced market incentive

This. Payroll taxes incentivize lower wages and encourage alternative compensation. This is very similar to how government programs influenced market incentives that gave rise to employer sponsored health insurance: https://www.nytimes.com/2017/09/05/upshot/the-real-reason-the-us-has-employer-sponsored-health-insurance.html https://www.nytimes.com/2017/09/05/upshot/the-real-reason-th... Instead of vilifying employers who are (in most cases) just responding to market incentives, we should be advocating for lower payroll taxes.