explain difference between payroll tax and income tax
Psychologically, it seems as if all money taken out of a person's paycheck is the same, but income and payroll taxes serve very different functions, with contrasting effects. Income taxes are withheld from an employee's wages and go into a general fund.
Payroll taxes are comprised of Medicare and Social Security taxes--also withheld from an employee's paycheck. However, the employer also pays payroll taxes to the federal government for these programs (in addition to the amount an employee pays).