Average marginal tax rates revisited

A review of works related to estimated average marginal income and Social Security tax rates was undertaken to analyze the average marginal tax rates from 1981 to 1994. A decline ranging from 16% to 12% was noted from the average marginal effective income tax rate since 1981. The 5% to 6.5% increase recorded in the average marginal Social Security tax rate continues to make the combined federal tax burden relatively high.