Incorporating insurance rate estimates and differential mortality into the net marginal Social Security tax rate calculation

Public Finance Review

Volumn 32, Issue 6, 2004, Pages 588-609

  Armour, Brian S ^a,c   Pitts, M Melinda ^b,c  

^a CENTERS FOR DISEASE CONTROL AND PREVENTION   (United States)

^b FEDERAL RESERVE BANK OF ATLANTA   (United States)

^c NORTH CAROLINA STATE UNIVERSITY   (United States)

Author keywords

Average indexed monthly earnings; Differential mortality; Earnings related life expectancy; Net marginal tax rates; Retirement; Social Security

Indexed keywords

EID: 8644251277     PISSN: 10911421     EISSN: None     Source Type: Journal    
DOI: 10.1177/1091142104266970     Document Type: Review

References (21)

1. Aaron, H. J. 1977. Demographic effects on the equity of Social Security benefits. In Economics of public service, edited by Martin S. Feldstein and Robert P. Inman, 151-73. New York: Macmillan.
2. Brittain, J. A. 1972. The incidence of the Social Security payroll tax. American Economic Review 61 (1): 110-25.
3. Browning, E. K. 1975. Labor supply distortions of Social Security. Southern Economic Journal 42 (2): 243-52.
4. -. 1985. The marginal Social Security tax on labor. Public Finance Quarterly 13 (3): 227-51.
5. Burkhauser, R. V., and J. A. Turner. 1985. Is the Social Security payroll tax a tax? Public Finance Quarterly 13 (3): 253-67.
6. Duleep, H. O. 1989. Measuring socio-economic mortality differentials over time. Demography 26 (2): 345-51.
7. -. 1995. Mortality and income equality among economically developed countries. Social Security Bulletin 58 (2): 34-50.
8. Feldstein, M., and A. Samwick. 1992. Social Security rules and marginal tax rates. National Tax Journal 45 (1): 1-22.
9. Ferber, M. 1993. Women's employment and the Social Security system. Social Security Bulletin 56 (3): 33-55.
10. Garrett, D. M. 1995. The effects of differential mortality rates on the progressivity of Social Security. Economic Inquiry 33 (3): 457-75.
11. Hausman, J. A. 1981. Income and payroll tax policy and labor supply. In Proceedings of the Fifth Annual Economic Policy Conference of the Federal Reserve Bank of St. Louis, edited by L. H. Mayer, 173-202. St. Louis, MO: Federal Reserve Bank of St. Louis.
12. Killingsworth, M. R. 1983. Labor supply. New York: Cambridge University Press.
13. Kitagawa, E. M., and P. M. Hauser. 1973. Differential mortality in the United States: A study in socioeconomic epidemiology. Cambridge, MA: Harvard University Press.
14. Leimer, D. R. 1978. Projected rates of return to future Social Security retirees under alternative benefit structures. In Policy analysis with Social Security research files, Research Report No. 52, 235-67. Washington, DC: Office of Research and Statistics, Social Security Administration.
15. -. 1995. A guide to Social Security money's worth issues. Social Security Bulletin 58 (2): 3-20.
16. Nichols, Orlo R., Michael D. Clingman, and Milton P. Glanz. 2001. Internal real rates of return under the OASDI program for hypothetical workers: Actuarial note no. 144. Washington, DC: Social Security Administration.
17. U.S. Department of Health and Human Services. 1992. Life tables for the United States Social Security area 1900-2080. Study no. 107. Washington, DC: Social Security Administration, Office of the Actuary.
18. -. 2000a. Annual statistical supplement to the Social Security bulletin. Washington, DC: Social Security Administration, Office of Policy.
19. -. 2000b. The 2000 report of the board of trustees of the Federal Old Age and Survivors Insurance and Disability Insurance Trust Funds. Washington, DC: Social Security Administration, Office of Policy.
20. -. 2001. Annual statistical supplement to the Social Security bulletin. Washington, DC: Social Security Administration, Office of Policy.
21. -. 2002. Annual statistical supplement to the Social Security bulletin. Washington, DC: Social Security Administration, Office of Policy.