The Payroll Tax Liabilities of Low and Middle Income TaxPayers

Deborah A Geier

The Payroll Tax Liabilities of Low and Middle Income TaxPayers

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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.

Original language	American English
Journal	Tax Notes
State	Published - Feb 7 2005

Keywords

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

Disciplines

Tax Law

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The Payroll Tax Liabilities of Low and Middle Income TaxPayersFinal published version, 1.33 MBLicense: CC BY

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KW - politics of taxation

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The Payroll Tax Liabilities of Low and Middle Income TaxPayers

Abstract

Keywords

Disciplines

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