Post by Sapphire Capital on Feb 11, 2009 8:18:17 GMT 4
The Payroll Tax Liabilities of Low- and Middle-Income Taxpayers
Deborah A. Geier
Cleveland-Marshall College of Law, Cleveland State University
Tax Notes, Vol. 106, p. 711, 2005
Cleveland-Marshall Legal Studies Paper No. 1336688
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.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1336688_code103428.pdf?abstractid=1336688&mirid=1
Deborah A. Geier
Cleveland-Marshall College of Law, Cleveland State University
Tax Notes, Vol. 106, p. 711, 2005
Cleveland-Marshall Legal Studies Paper No. 1336688
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.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1336688_code103428.pdf?abstractid=1336688&mirid=1