Esposito L, Podoff D, Prero A J
Soc Secur Bull. 1980 Jul;43(7):3-18.
During debate on the 1977 Social Security Amendments, it was suggested that the impact on firms of a change in the mamximum taxable amount under the social security program would in part depend on the size of the firm. This study analyzes the relationship between increases in employer payroll-tax liability and both firm size and industry group. The authors conclude that there are substantial firm-size and industry effects on the increases in employer payroll-tax liability resulting from the 1977 amendments, with the largest firms experiencing, on the average, increases about three percentage points higher than those for the smaller firms. If the taxable maximum were changed (either doubled or removed) from the base established by the 1977 amendments, the industry effect would again be substantial, although there would be little or no firm-size effect.
在关于1977年社会保障修正案的辩论中，有人提出，社会保障计划下最高应税金额的变化对公司的影响部分取决于公司规模。本研究分析了雇主 payroll-tax 负债增加与公司规模和行业组之间的关系。作者得出结论，1977年修正案导致的雇主 payroll-tax 负债增加存在显著的公司规模和行业效应，最大的公司平均经历的增加幅度比小公司高出约三个百分点。如果应税上限从1977年修正案确定的基数改变（要么翻倍，要么取消），行业效应将再次显著，尽管几乎不会有公司规模效应。 （注：“payroll-tax”推测可能是“payroll tax”，即工资税，但原文表述有误，这里按原文翻译）
