One Citation
Labor Force Attachment Beyond Normal Retirement Age
- Economics
- 2018
It is essential to understand the labor supply incentives generated by the Social Security (SS) system to Americans beyond normal retirement age, currently 66, since the U.S. population is growing…
References
SHOWING 1-4 OF 4 REFERENCES
New Estimates of the Incidence of the Payroll Tax
- Economics
- 1979
The purpose of this study is to take a somewhat different look at the issue of the shifting of the payroll tax for Social Security (OASDHI) than has been done in the previous literature. The novel…
The Distribution of Payroll and Income Tax Burdens, 1979-99
- EconomicsNational Tax Journal
- 2000
This paper presents new evidence on the level and distribution of income and payroll tax burdens for U.S. families over the 1979-99 period. During this period, payroll taxes have become an…
Theoretically Robust But Empirically Invalid? An Experimental Investigation into Tax Equivalence
- Economics
- 1997
The idea that the final distribution of the tax burden (economic incidence) does not depend on the initial distribution of tax liabilities (statutory incidence) is referred to as the Liability Side…