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.
Repository Citation
Deborah A. Geier, The Payroll Tax Liabilities of Low and Middle Income TaxPayers, 106 Tax Notes 711 (February 7, 2005)