Gordon J G, Schoeplein R N
Soc Secur Bull. 1979 Sep;42(9):22-32.
The OASI eligibility provisions include a retirement test (or earnings test), and in 1979 aged beneficiaries who are under age 72 give up $1 in current benefits for each $2 of annual earnings above $4,500. If the retirement test were eliminated, total OASI payouts would increase because aged workers would no longer forfeit benefits. Aged workers also might increase earnings or delay retirement if this penalty on work effort were removed. Increased earnings would generate additional OASDHI taxes and individual income taxes. This article examines the fiscal effects on OASI benefit payouts and increased tax receipts if the retirement test were eliminated.
老年、遗属和伤残保险（OASI）的资格规定包括一项退休测试（或收益测试），1979年时，72岁以下的老年受益人每有超过4500美元的年收入，就要放弃1美元的当前福利。如果取消退休测试，老年、遗属和伤残保险的总支出将会增加，因为老年劳动者将不再丧失福利。如果取消对工作的这种惩罚，老年劳动者也可能增加收入或推迟退休。增加的收入将产生额外的老年、遗属和伤残保险税以及个人所得税。本文研究了取消退休测试对老年、遗属和伤残保险福利支出以及税收增加的财政影响。
