Report
Sustainable social security: four options
Kitao, Sagiri (2011)
This paper presents four policy options to make Social Security sustainable under the coming demographic shift: 1) increase payroll taxes by 6 percentage points, 2) reduce the replacement rates of the benefit formula by one-third, 3) raise the normal retirement age from sixty-six to seventy-three, or 4) means-test the benefits and reduce them one-to-one with income. While all four policies achieve the same goal, their economic outcomes differ significantly. Options 2 and 3 encourage own savings, and capital stock is more than 10 percent higher than in the other two options. The payroll tax ...
Staff Reports , Paper 505

Working Paper
A model of the employment effects of a local labor tax
Sherwood-Call, Carolyn (1986)
Working Papers in Applied Economic Theory , Paper 86-09

Journal Article
Trends in federal taxation since 1950
Cullison, William E. (1980-05)
An abstract for this article is not available
Economic Review , Volume 66 , Issue May , Pages 8-18

Journal Article
Local payroll taxes and local employment
Sherwood-Call, Carolyn (1985)
FRBSF Economic Letter

Working Paper
The comparative incidence of local taxes: the payroll tax versus the property tax
Sherwood-Call, Carolyn (1986)
Working Papers in Applied Economic Theory , Paper 86-10