Payroll taxes

Estimating the Effects of the Totalization Agreements

• December 11, 2019
• CMT_Admin
• Payroll taxes, Totalization

2018 Key Findings

• July 15, 2019
• Susan Barnes
• Administrative data link, Affordable Care Act, Behavioral economics, benefit claiming, Cognition, Financial well-being, Health and Retirement Study, Health reform, International, Labor force participation, Labor Supply, Life-cycle model, Long-term care, Medicaid, Medicare, Mortality trends, OASDI trust funds, Older workers, Payroll taxes, pensions, Program interaction, retirement savings, Second career, Social Security, Social Security program communications, Social Security reform, Social Security spousal benefits, Supplemental Security Income, Totalization, Veterans

Addressing Social Security’s Solvency While Promoting High Labor Force Participation

• December 10, 2018
• Susan Barnes
• OASDI trust funds, Payroll taxes, Social Security reform

Addressing Social Security’s Solvency While Promoting High Labor Force Participation

• December 6, 2018
• Susan Barnes
• Labor force participation, OASDI trust funds, Payroll taxes

A number of proposals and options to address OASI trust-fund solvency have been suggested in recent years. The present work attempts to examine solvency-promoting reforms from the standpoint of economic efficiency — that is, from the perspective of their effect…

Adjusting the Payroll Tax to Promote Longer Careers

• August 10, 2018
• Susan Barnes
• Life-cycle model, Payroll taxes, Social Security reform

Understanding Earnings, Labor Supply, and Retirement Decisions

• June 14, 2018
• Health, Labor force participation, Payroll taxes, Retirement, retirement savings, Social Security reform

Understanding Earnings, Labor Supply, and Retirement Decisions

• June 14, 2018
• Health, Labor force participation, Payroll taxes, Retirement, retirement savings, Social Security reform

We develop and estimate a model in which individuals make decisions on consumption, human capital investment, labor supply, and retirement. Unlike all previous work, our model allows both an endogenous wage process (which is typically assumed exogenous in the human…

Adjusting the Payroll Tax to Promote Longer Careers

• June 14, 2018
• Life-cycle model, Payroll taxes, Social Security reform

This paper analyzes a prospective Social Security reform that a number of authors have suggested, namely a payroll tax cut targeted on households near retirement. Our approach uses simulations of a life-cycle model, which we estimate from panel data. The…

Do Payroll Taxes in the United States Create Bunching at Kink Points?

• June 14, 2018
• Payroll taxes

Do Payroll Taxes in the United States Create Bunching at Kink Points?

• June 14, 2018
• Payroll taxes

Much of the literature on labor supply responsiveness to taxes studies the effects of payroll and income taxes together, usually using income tax changes to identify effects. There is less research on how individuals respond to payroll taxes specifically. Given…