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Social Security Rules and Marginal Tax Rates

Feldstein, Martin and 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.

Citation

Feldstein, Martin and Samwick, Andrew A. (1992), Social Security Rules and Marginal Tax Rates, National Tax Journal, 45:1, pp. 1-22