Proposals to modify the taxation of Social Security benefits: options and distributional effects.

  title={Proposals to modify the taxation of Social Security benefits: options and distributional effects.},
  author={D. R. M. Pattison and Douglas E. Harrington},
  journal={Social security bulletin},
  volume={56 2},
This article presents simulation estimates of the income-distributional effects in 1994 of several proposals to modify the taxation of Social Security benefits under the Federal personal income tax. Under the benefit-taxation provisions that have been in effect since 1984, up to 50 percent of benefits are included in taxable income for taxpayers with incomes above certain thresholds. In 1994 about 20 percent of beneficiary families will pay a larger income tax as a result of these provisions… CONTINUE READING
1 Citations
10 References
Similar Papers


Publications referenced by this paper.
Showing 1-10 of 10 references

Social Security and the Budget : An Overview

  • Henry J. Aaron
  • Social Securi & and the Budget
  • 1990
1 Excerpt

Social Security and the Budget: An Overview,” in Social Securi& and the Budget, Henry J

  • Aaron, J. Henry
  • Aaron,
  • 1990

An Analysis of Alternatives for Taxing Social Security as a Private Pension” (Staff Working Paper)

  • Lindeman, David.
  • Revised March. Washington, DC: Con-
  • 1988

Too Many Promises: The Uncertain Future of Social Security

  • Boskin, J Michael
  • 1986

Influencing Retire

  • Dye, F Richard
  • 1985

The Taxation of Social Security,

  • Chernick, Howard, Andrew Reschovsky
  • 1985

December). The Distribufional Consequences of Taxing Social Security

  • Sammartino, J Frank, Richard Kasten
  • 1983

Is it time to start

  • Munnell, H Alicia
  • 1982

Income Tax Progression,” Journal of Political Economy, Vol

  • Musgrave, A. Richard, Tun Thin.
  • 56, December,
  • 1948

Similar Papers

Loading similar papers…