The Payroll Tax Liabilities of Low- and Middle-Income Taxpayers

Tax Notes, Vol. 106, p. 711, 2005

Cleveland-Marshall Legal Studies Paper No. 1336688

8 Pages Posted: 2 Feb 2009

See all articles by Deborah A. Geier

Deborah A. Geier

Cleveland State University, Cleveland-Marshall College of Law

Date Written: February 2, 2009

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.

Keywords: payroll tax, social security tax, medicare tax, income inequality, wage inequality

JEL Classification: H20, H24

Suggested Citation

Geier, Deborah A., The Payroll Tax Liabilities of Low- and Middle-Income Taxpayers (February 2, 2009). Tax Notes, Vol. 106, p. 711, 2005, Cleveland-Marshall Legal Studies Paper No. 1336688, Available at SSRN: https://ssrn.com/abstract=1336688

Deborah A. Geier (Contact Author)

Cleveland State University, Cleveland-Marshall College of Law ( email )

2121 Euclid Avenue, LB 138
Cleveland, OH 44115-2214
United States
216-687-2341 (Phone)
216-687-6881 (Fax)

HOME PAGE: http://facultyprofile.csuohio.edu/csufacultyprofile/detail.cfm?FacultyID=D_GEIER

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