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

Robert Barro and Chaipat Sahasakul

Scholarly Articles from Harvard University Department of Economics

Abstract: 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.

Date: 1986
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Citations: View citations in EconPapers (107)

Published in Journal of Business -Chicago-

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Related works:
Journal Article: Average Marginal Tax Rates from Social Security and the Individual Income Tax (1986)
Working Paper: Average Marginal Tax Rates from Social Security and the Individual Income Tax (1983)
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Persistent link: https://EconPapers.repec.org/RePEc:hrv:faseco:3451298

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