Average Marginal Tax Rates from Social Security and the Individual Income Tax

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Average Marginal Tax Rates from Social Security and the Individual Income Tax

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Title: Average Marginal Tax Rates from Social Security and the Individual Income Tax
Author: Barro, Robert J.; Sahasakul, Chaipat

Note: Order does not necessarily reflect citation order of authors.

Citation: Barro, Robert J., and Chaipat Sahasakul. 1986. Average marginal tax rates from social security and the individual income tax. Journal of Business 59(4): 555-566.
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Abstract: We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social security. Our computations consider the tax rates on employers, employees, and the self-employed; the income that accrues to persons with earnings below the ceiling; and the effective deductibility of employers' social security contributions from workers' taxable income. The next effect of social security on the average marginal tax rate is below .02 until 1966 but then rises to .03 in 1968, .04 in 1973, .05 in 1974, .06 in 1979, and .07 in 1982.
Published Version: doi:10.1086/296354
Terms of Use: This article is made available under the terms and conditions applicable to Other Posted Material, as set forth at http://nrs.harvard.edu/urn-3:HUL.InstRepos:dash.current.terms-of-use#LAA
Citable link to this page: http://nrs.harvard.edu/urn-3:HUL.InstRepos:3451298

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  • FAS Scholarly Articles [7106]
    Peer reviewed scholarly articles from the Faculty of Arts and Sciences of Harvard University
 
 

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