Article
Integrating the Tax Burdens of the Federal Income and Payroll Taxes on Labor Income
Virginia Tax Review
Document Type
Article
Publication Date
1-1-2002
Keywords
- income tax burden,
- payroll taxes,
- Medicare,
- Social Security,
- double taxation
Disciplines
Abstract
This 2002 article explores the increasing burden of federal income and payroll taxes on labor income and how those tax burdens might be integrated.
Comments
Abridged version at 98 Tax Notes 563 (2003)
Citation Information
Deborah A. Geier, Integrating the Tax Burdens of the Federal Income and Payroll Taxes on Labor Income, 22 Virginia Tax Review 1 (Summer 2002)