Research

Net Marginal Social Security Tax Rates over the Life-Cycle

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

Publication Information
Article Title: Net Marginal Social Security Tax Rates over the Life-Cycle
Journal: National Tax Journal (Jun, 2005)
v. 58 iss. 2 pp. 227-246
Author(s): Cushing, Matthew J
Researcher Information
    
Cushing, Matthew J
Cushing, Matthew J
Professor of Economics
Expertise:
  • Labor Economics
  • Econometrics
  • Macroeconomics
Economics
CoB 525 U
P.O. Box 880489
University of Nebraska-Lincoln
Lincoln, NE 68588-0489, USA
Phone: (402) 472-2323
Fax: (402) 472-9700
mcushing1@unl.edu