If We Tax Cigarettes to Discourage Smoking What Does Payroll Tax Do To Employment ?

If we tax cigarettes to encourage people not to smoke, what can we imagine payroll tax does to employment?

In the current economic climate employers are looking for any means to reduce costs and the 5.75 per cent payroll tax in New South Wales might tip the scales in favour of getting rid of an employee.

It is accepted that one way of stifling any activity is to tax it, so how can anyone imagine payroll tax, especially in times of dire economic necessity, does not stifle employment?

One Nation says remove payroll tax and instead tax something we can do without, because in New South Wales the payroll tax due for just eighteen employees would finance the employment of one more person.