Integrating the Tax Burdens of the Federal Income and Payroll Taxes on Labor Income

Authors

Deborah A. Geier, Cleveland State UniversityFollow

Document Type

Article

Publication Date

2002

Publication Title

Virginia Tax Review

Keywords

income tax burden, payroll taxes, Medicare, Social Security, double taxation

Abstract

This 2002 article explores the increasing burden of federal income and payroll taxes on labor income and how those tax burdens might be integrated.

Comments

Abridged version at 98 Tax Notes 563 (2003)

Repository Citation

Deborah A. Geier, Integrating the Tax Burdens of the Federal Income and Payroll Taxes on Labor Income, 22 Virginia Tax Review 1 (Summer 2002)