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Implications of the Social Security Opt-In: A Case Study from Public School Districts in Texas

Dongwoo Kim et al.

The BE Journal of Economic Analysis and Policy2026https://doi.org/10.1515/bejeap-2025-0190article
AJG 2ABDC A
Weight
0.50

What the paper says

We study rare special cases of existing employers opting into Social Security. We use restricted teacher-level data from Texas to analyze how public school districts that opt into Social Security handle the increased tax burden. Using event study and synthetic control methods, we find suggestive evidence that districts gradually reduce salary growth over time and reach a long-run salary difference that matches or exceeds the Social Security tax. We do not find evidence of changes in teacher employment. These results reveal potential implications of the Social Security opt-in for currently uncovered public sector workers, as well as local and state governments.

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https://doi.org/https://doi.org/10.1515/bejeap-2025-0190

Or copy a formatted citation

@article{dongwoo2026,
  title        = {{Implications of the Social Security Opt-In: A Case Study from Public School Districts in Texas}},
  author       = {Dongwoo Kim et al.},
  journal      = {The BE Journal of Economic Analysis and Policy},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1515/bejeap-2025-0190},
}

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Implications of the Social Security Opt-In: A Case Study from Public School Districts in Texas

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.