Cushing, Matthew J. - In: National Tax Journal 58 (2005) 2, pp. 227-45
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...
