Net Marginal Social Security Tax Rates Over the Life Cycle

Matthew J. Cushing

National Tax Journal, 2005, vol. 58, issue 2, 227-45

Abstract: This paper estimates net marginal Social Security tax rates, by age, for the cohorts of workers covered by Social Security in 2000, 2010, 2020 and 2030. The paper updates and extends Feldstein and Samwick's (1992) study. In contrast to their study, which found net tax rates much higher for young workers relative to older workers in 1990, this paper finds net tax rates to be relatively uniform across age groups. This paper's inclusion of the Disability Insurance program, the projected decline in future mortality rates, and the continued phase–in of higher retirement ages accounts for our sharply differing conclusions.

Date: 2005
References: Add references at CitEc
Citations: View citations in EconPapers (14)

Downloads: (external link)
https://doi.org/10.17310/ntj.2005.2.04 (application/pdf)
https://doi.org/10.17310/ntj.2005.2.04 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:58:y:2005:i:2:p:227-45

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().