社会保障专业外文文献The effects of collecting income taxes on Social Security benefits.pdfVIP

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社会保障专业外文文献The effects of collecting income taxes on Social Security benefits.pdf

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Journal of Public Economics 159 (2018) 128–145 Contents lists available at ScienceDirect Journal of Public Economics journal homepage: /locate/jpube The eﬀects of collecting income taxes on Social Security beneﬁts T John Bailey Jonesa,*, Yue Lib a Federal Reserve Bank of Richmond, Richmond, VA 23219, USA b Department of Economics, University at Albany, SUNY, Albany, NY 12222, USA A R T I C L E I N F O A B S T R A C T JEL classiﬁ cation: Since 1983, Social Security beneﬁts have been subject to income taxation, a provision that can signiﬁcantly E21 increase the marginal income tax rate for older individuals. To assess the impact of this tax, we construct and H24 calibrate a detailed life-cycle model of labor supply, saving, and Social Security claiming. We ﬁnd that in a long- H55 run stationary environment, replacing the taxation of Social Security beneﬁts with a revenue-equivalent change I38 in the payroll tax would increase labor supply, consumption, and welfare. From an ex-ante perspective an Keywords: equally desirable reform would be to make the portion of beneﬁts subject to income taxes completely in- Social Security dependent of other income. Labor supp