Average Marginal Tax Rates from Social Security and the Individual Income Tax
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.
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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Barro, Robert J. & Sahasakul, Chaipat, 1983.
"Measuring the Average Marginal Tax Rate from the Individual Income Tax,"
3451293, Harvard University Department of Economics.
- Barro, Robert J & Sahasakul, Chaipat, 1983. "Measuring the Average Marginal Tax Rate from the Individual Income Tax," The Journal of Business, University of Chicago Press, vol. 56(4), pages 419-52, October.
- Robert J. Barro & Chaipat Sahasakul, 1983. "Measuring the Average Marginal Tax Rate from the Individual Income Tax," University of Chicago - George G. Stigler Center for Study of Economy and State 26, Chicago - Center for Study of Economy and State.
- Robert J. Barro & Chaipat Sahasakul, 1983. "Measuring the Average Marginal Tax Rate from the Individual Income Tax," NBER Working Papers 1060, National Bureau of Economic Research, Inc.
- Roger H. Gordon, 1983.
"Social Security And Labor Supply Incentives,"
Contemporary Economic Policy,
Western Economic Association International, vol. 1(3), pages 16-22, 04.
- Robert J. Barro & Chaipat Sahasakul, 1983. "Measuring the Average Marginal Tax Rates from Social Security and the Individual Income Tax," University of Chicago - George G. Stigler Center for Study of Economy and State 29, Chicago - Center for Study of Economy and State.
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