Blau, David (contributor); Goodstein, Ryan (contributor) - 2007
the implicit tax on earnings for men at and above the
normal retirement age. However, the LFPR of older men was …
are the Social Security Earnings Test (SSET), spouse benefits, and the payroll tax. The
SSET imposes a tax on benefits …
benefits.
8
Finally, we do not model the Social Security payroll tax, which is a proportional
levy on covered earnings up to a …