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Average Marginal Tax Rates from Social Security and the Individual Income Tax

Robert J. Barro and Chaipat Sahasakul
The Journal of Business
Vol. 59, No. 4, Part 1 (Oct., 1986), pp. 555-566
Stable URL: http://www.jstor.org/stable/2353008
Page Count: 12
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
Average Marginal Tax Rates from Social Security and the Individual Income Tax
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Abstract

We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social security. Our computations consider the tax rates on employers, employees, and the self-employed; the income that accrues to persons with earnings below the ceiling; and the effective deductibility of employers' social security contributions from workers' taxable income. The net effect of social security on the average marginal tax rate is below .02 until 1966 but then rises to .03 in 1968, .04 in 1973, .05 in 1974, .06 in 1979, and .07 in 1982.

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