Auerbach, Alan J.; Kotlikoff, Laurence J. - 2021
gains from structural tax reform. Restructuring Social Security to greatly enhance marginal benefit-tax linkage may be …This paper examines the efficiency gains from linking marginal Social Security benefits to marginal Social Security … suggest that the average marginal income tax rate is roughly 27 percent (Barro and Sahaskul (1983)). If marginal OASI payroll …