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| Author: | Barro, R. J. Sahasakul, C. |
| Title: | Average marginal tax rates from social security and the individual income tax. |
| Journal: | Journal of Business
1986 : OCT, VOL. 59:4, part 1, p. 555-566 |
| Index terms: | TAXATION SOCIAL SECURITY ESTIMATION |
| Language: | eng |
| Abstract: | Previous estimates of the average marginal tax rate from the federal individual income tax is extended to include social security. The computations consider the tax rates on employers,employees and the self-employed,the income that accurates to persons with earnings below the ceiling,and the effective deductibility of employers' social security contributions from workers' taxable income. The net effect of social security contributions from workers' taxable income. The net 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 1975, .06 in 1979 and .07 in 1982. |
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