to the Social Security payroll tax have affected Social Security benefits and taxes. The analysis uses data from the … from 1948 to 1953 (ages 51 to 56 in 2004) if they faced the lower cap on the payroll tax that faced those born twelve and … wage growth, benefits were increased by 1.5 percent by the increase in the payroll tax ceiling compared to the cohort …

A digressive tax such as a variable rate sales tax or a tax on price gives firms an incentive for expanding output …. Thus, unlike unit and ad valorem taxes which amplify the harm from monopoly, a digressive tax lessens the harm. We analyse … a tax on price with respect to efficiency and practical policy appeal. In particular, we show how tax reforms based only …

. Volume 22 of Advances in taxation continues this approach to taxation, looking at issues concerning challenges in tax …