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Incidence of Federal Social Security Pay Roll Taxes

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  • James E. Hall

Abstract

I. Introduction, 38.— II. Three conflicting views concerning the incidence of employer excise and employee income taxes, 40.— III. The view that the incidence of pay roll taxes is on profits, 43.— IV. The view that the incidence of pay roll taxes is on the consumers of goods and services of the taxed industries, 53.— V. The view that the incidence of pay roll taxes is on wage rates, 57.— VI. Conclusions: pay roll taxes fall principally on wages in the long run, but a minor part will fall on profits. Interest will not be significantly affected, 61.

Suggested Citation

  • James E. Hall, 1938. "Incidence of Federal Social Security Pay Roll Taxes," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 53(1), pages 38-63.
    • Handle: RePEc:oup:qjecon:v:53:y:1938:i:1:p:38-63.
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    File URL: http://hdl.handle.net/10.2307/1884106
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    Cited by:

    1. Sandro Gronchi & Sergio Nisticò, 2008. "Theoretical Foundations Of Pay‐As‐You‐Go Defined‐Contribution Pension Schemes," Metroeconomica, Wiley Blackwell, vol. 59(2), pages 131-159, May.

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