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dc.contributor.authorBarro, Robert J.
dc.contributor.authorSahasakul, Chaipat
dc.date.accessioned2010-01-12T14:28:11Z
dc.date.issued1986
dc.identifier.citationBarro, 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.en_US
dc.identifier.issn0021-9398en_US
dc.identifier.urihttp://nrs.harvard.edu/urn-3:HUL.InstRepos:3451298
dc.description.abstractWe 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.en_US
dc.description.sponsorshipEconomicsen_US
dc.language.isoen_USen_US
dc.publisherUniversity of Chicago Pressen_US
dc.relation.isversionofdoi:10.1086/296354en_US
dash.licenseLAA
dc.titleAverage Marginal Tax Rates from Social Security and the Individual Income Taxen_US
dc.typeJournal Articleen_US
dc.description.versionVersion of Recorden_US
dc.relation.journalJournal of Business -Chicago-en_US
dash.depositing.authorBarro, Robert J.
dc.date.available2010-01-12T14:28:11Z
dc.identifier.doi10.1086/296354*
dash.contributor.affiliatedBarro, Robert


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