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

  • Barro, Robert J.
  • Sahasakul, Chaipat

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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File URL: http://dash.harvard.edu/bitstream/handle/1/3451298/Barro_AverageMarginal.pdf
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Paper provided by Harvard University Department of Economics in its series Scholarly Articles with number 3451298.

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Date of creation: 1986
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Publication status: Published in Journal of Business -Chicago-
Handle: RePEc:hrv:faseco:3451298
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  1. Barro, Robert J. & Sahasakul, Chaipat, 1983. "Measuring the Average Marginal Tax Rate from the Individual Income Tax," Scholarly Articles 3451293, Harvard University Department of Economics.
  2. 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.
  3. Roger H. Gordon, 1983. "Social Security And Labor Supply Incentives," Contemporary Economic Policy, Western Economic Association International, vol. 1(3), pages 16-22, 04.
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