Pattison D
Soc Secur Bull. 1995 Summer;58(2):21-33.
On average, persons receiving Social Security benefits tend to have lower current incomes than do persons paying Social Security taxes. This article documents OASDI's income distributional patterns by dividing the 1992 Current Population Survey population into 10 income deciles and tabulating benefits received and taxes paid by each decile. The benefits and taxes, when compared with non-Social Security income, are progressive: as income rises from decile to decile, the ratio of benefits to income falls, and, except at the highest deciles, the ratio of taxes to income rises. A large component of the current income distributional pattern is associated with age: the young on average receive more income and pay more taxes; the old on average receive more benefits. However, when benefits and taxes are tabulated for income deciles within specific age groups, a general progressivity is still observable, although it is weaker than that for the population as a whole.
平均而言，领取社会保障福利的人的当前收入往往低于缴纳社会保障税的人。本文通过将1992年当前人口调查的人口划分为10个收入十分位数，并列出每个十分位数所领取的福利和缴纳的税款，记录了老年、遗属和伤残保险（OASDI）的收入分配模式。与非社会保障收入相比，福利和税收具有累进性：随着收入从一个十分位数升至另一个十分位数，福利与收入的比率下降，并且除了最高的十分位数外，税收与收入的比率上升。当前收入分配模式的很大一部分与年龄相关：年轻人平均收入更高且缴纳的税款更多；老年人平均领取的福利更多。然而，当按特定年龄组内的收入十分位数列出福利和税款时，仍可观察到总体累进性，尽管比整个总体的累进性要弱。
