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Social Security Rules and Marginal Tax Rates

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  • Feldstein, Martin
  • Samwick, Andrew A.

Abstract

Shows how current social security benefit rules have created a variety of social security net marginal tax rates that differ by age, sex, marital status and income in ways that reduse the equity and efficiency of the social security program.

Suggested Citation

  • Feldstein, Martin & Samwick, Andrew A., 1992. "Social Security Rules and Marginal Tax Rates," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(1), pages 1-22, March.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:1:p:1-22
    DOI: 10.1086/NTJ41788943
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    References listed on IDEAS

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    1. Roger H. Gordon, 1983. "Social Security And Labor Supply Incentives," Contemporary Economic Policy, Western Economic Association International, vol. 1(3), pages 16-22, April.
    2. Solon, Gary R, 1985. "Work Incentive Effects of Taxing Unemployment Benefits," Econometrica, Econometric Society, vol. 53(2), pages 295-306, March.
    3. Feldstein, Martin & Samwick, Andrew A., 1992. "Social Security Rules and Marginal Tax Rates," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(1), pages 1-22, March.
    4. Martin Feldstein, 1985. "The Optimal Level of Social Security Benefits," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 100(2), pages 303-320.
    5. Hausman, Jerry A., 1985. "Taxes and labor supply," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 4, pages 213-263, Elsevier.
    6. Richard V. Burkhauser & John A. Turner, 1985. "Is the Social Security Payroll Tax a Tax?," Public Finance Review, , vol. 13(3), pages 253-267, July.
    7. Feldstein, Martin S, 1976. "Temporary Layoffs in the Theory of Unemployment," Journal of Political Economy, University of Chicago Press, vol. 84(5), pages 937-957, October.
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