The increasing cost of employer contributions for employee health insurance reduces the percentage of compensation that is subject to the payroll tax. Rising insurance contributions can also have a more subtle effect on the Social Security tax base because they influence the distribution of...

The Earnings Public-Use File (EPUF) contains complete information on annual Social Security-covered earnings for a sample of 3.13 million Americans who had earnings in at least one year between 1951 and 2006. The panel data are used to examine patterns and trends in lifetime earnings. The EPUF...

The increasing cost of employer contributions for employee health insurance reduces the share of compensation subject to the Social Security payroll tax. Rising insurance contributions can also have a more subtle effect on the Social Security tax base because they influence the distribution of...