xBookUtils.terms['fn_36_501'] = "http://www.wwwebtax.com/miscellaneous/exemptions.htm.";
xBookUtils.terms['fn_36_502'] = "On Boeing, see Business Week. December 3, 2007. The tax-man barely cometh: 56–58.";
xBookUtils.terms['fn_36_503'] = "Hall, Robert E., and Alvin Rabushka. 2007. The Flat Tax—Revised and Expanded. Stanford, CA: Hoover Institution.";
xBookUtils.terms['fn_36_504'] = "Waldfogel, Joel. 1993. The deadweight loss of Christmas. The American Economic Review, 83(5): 1328–1336.";
xBookUtils.terms['fn_36_505'] = "Special Inspector General for Iraq Reconstruction. 2013. Learning from Iraq, http://cybercemetery.unt.edu/archive/sigir/20131001080029/http://www.sigir.mil/files/learningfromiraq/Report_-_March_2013.pdf.";
xBookUtils.terms['fn_36_506'] = "In fact, exactly this situation occurred in Chile when it privatized its social security program in 1981. Beginning in 1981, employers no longer had to pay social security taxes for their employees. The fall in employer taxes, however, did not result in extra profits. Instead, wages rose as the payroll tax fell—exactly as predicted by tax incidence theory. Other studies in the United States show that when the government mandates that firms provide benefits to their employees such as health benefits, wages fall. Thus, employees rather than employers pay for mandated benefits. On Chile and for references to other studies, see Gruber, J, 1997. The incidence of payroll taxation: Evidence from Chile, Journal of Labor Economics 15(3), S:72–S101.";