Date of Award




First Advisor

Dr. Arthur Petzel


This paper explores the general concept of payroll taxes and the wide-ranging effects of President Trump’s payroll tax deferral. This single executive action has impacted millions of people and may impact millions more in the years to come. To determine the payroll tax deferral’s effect on a wide variety of stakeholders, I used a mix of sources including but not limited to federal laws and regulations, professional practice guides written by practicing CPAs, and academic and mass media publications. Furthermore, I conducted interviews with practicing tax professionals to discern what impact the payroll tax deferral may have on long-term tax policy in the United States. The results of this qualitative research indicate that the payroll tax deferral has negative consequences for employees, employers, and the Social Security program. However, because this temporary change in tax policy was only recently enacted, the long-term effects of this deferral on American tax policy are still unknown.

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