Payroll Tax Incidence on Small Businesses: An Empirical Investigation of Shifting the Payroll Tax Burden. Journal of Small Business Strategy (archive only), [S. l.], v. 12, n. 2, p. 82–98, 2001. Disponível em: https://libjournals.mtsu.edu/index.php/jsbs/article/view/481.. Acesso em: 3 jul. 2024.