Document Type

Article

Publication Date

2-7-2005

Publication Title

Tax Notes

Keywords

low-income, tax reform, employment taxes, politics of taxation, tax policy issues

Abstract

This 2005 article explores how using the "average" increase in wages rather than the "median" increase in wages to determine the yearly increase in the payroll tax wage bases - at a time of increasing inequality - has contributed markedly to the increased tax burden on labor income of the poor and middle classes.

Included in

Tax Law Commons

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