2. This is the term if you want to find more results: https://en.wikipedia.org/wiki/Tax_incidence https://en.wikipedia.org/wiki/Tax_incidence Employers pay tax

2. This is the term if you want to find more results: https://en.wikipedia.org/wiki/Tax_incidence https://en.wikipedia.org/wiki/Tax_incidence Employers pay taxes + net wages and employees only receive net wages no matter who the government says is paying a tax; it should mostly be shared based on price elasticity Although most people don't understand that well, which likely affects behavior irrationally: https://blogs.lse.ac.uk/businessreview/2017/11/15/economists-used-to-think-that-it-doesnt-matter-whom-you-tax-but-it-does/ https://blogs.lse.ac.uk/businessreview/2017/11/15/economists... Another consideration is that wages are sticky, so while tax burden might be shared more based on price elasticity for new offers, new taxes probably would actually fall upon the side the government says (since employers are unlikely to adjust pay up/down for existing employees just because one side has to pay more taxes)