The Economic Cost of the Social Security Payroll Tax

Studies | Social Security

No. 252
Friday, June 28, 2002
by Liqun Liu and Andrew J. Rettenmaier


About the Author

Dr. Liqun Liu is an Assistant Research Scientist at the Private Enterprise Research Center. His primary research areas are taxation analysis and evaluation of government expenditures. His current focus is on the effects of reforming elderly entitlements. Dr. Liu serves as an investigator on several research grants. He has papers published in National Tax Journal, Economic Inquiry, Journal of Institutional and Theoretical Economics, and Review of Economic Design.

Dr. Andrew J. Rettenmaier is the Executive Associate Director at the Private Enterprise Research Center at Texas A&M University. His primary research areas are labor economics and public policy economics with an emphasis on Medicare and Social Security. Dr. Rettenmaier and the Center's Director, Thomas R. Saving, have presented their Medicare Reform proposal to U.S. Senate Subcommittees and to the National Bipartisan Commission on the Future of Medicare. Their proposal has also been featured in the Wall Street Journal, New England Journal of Medicine, Houston Chronicle and Dallas Morning News. Dr. Rettenmaier is the co-principal investigator on several research grants and also serves as the editor of the Center's two newsletters, PERCspectives on Policy and PERCspectives. He is co-author of a book on Medicare, The Economics of Medicare Reform (Kalamazoo, Mich.: W. E. Upjohn Institute for Employment Research, 2000), and is an editor of Medicare Reform: Issues and Answers. (The University of Chicago Press, 1999).


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