Social Security Payroll Tax V. 1

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1 The Social Security Payroll Tax 1 (1966)

handle is hein.tera/sosepatx0001 and id is 1 raw text is: TAX FOUNDATION'S NUMBER 20
REVISED SEPTEMBER 1966
THE SOCIAL SECURITY PAYROLL TAX
This bibliography covers material dealing with the tax which finances the
social security system, and some of the economic problems associated with that
tax. It supplements a Tax Foundation study, Economic Aspects of the Social
Security Tax.
The citations are divided into five sections: (I) General discussions of
the social security tax, (II) Payroll tax incidence, (III) Equity problems,
(IV) Effects on economic stability, (V) Statistical sources.
I. General Discussions of the Social Security Tax
Brown, J. Douglas. Social Insurance: A Problem in Institutional Economics.
American Economic Review, Vol. 47, No. 2, Hay 1957, pp. 462-469.
Suggests institutional approach for several social security problems,
such as: worker motivation; social insurance vs. needs-test relief;
employee contributions; economic fluctuations.
Burns, Eveline M. Social Security and Public Policy. New York: McGraw-Hill,
1956.
Chapter 9 (pp. 155-188) briefly considers the types of taxes which
might be levied to finance social security programs.
Carroll, John J. Alternative Methods of Financing Old-Age, Survivors, and
Disability Insurance. Ann Arbor: Institute of Public Administration,
University of Michigan, 1960. 187pp.
Includes chapters on history of OASDI program, the reserve controversy,
national income effects of OASI financing and incentive effects of OASI.
Clevenger, Earl and Orth, Andrew P. Social Security Taxes.In Lindholm, R. U.,
ed., Public Finance. New York: Pitman, 1959, pp. 379-391.
Offers brief statements of effects of social security taxes on prices,
consumption, income distribution, and investment.
Friedman, Milton. Capitalism and Freedom. Chicago: University of Chicago
Press, 1962.
Chapter XI (pp. 177-189) discusses income redistribution effects of
social security system, criticizes the compulsory purchase of annuities.
Chapter XII (pp. 190-195) suggests negative income tax as preferable alter-
native to OASDI and other government welfare programs.
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