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CRS Report: Eliminating Cap on Taxable Wages Would Eliminate Social Security Shortfall (PDF)
Congressional Research Service [CRS] 
May 6, 2005
17 pages. "If all earnings were subject to the payroll tax but the base was retained for benefit calculations, the Social Security Trust Funds would remain solvent for the next 75 years. However, the link between contributions and benefits would be broken." [Report RL32896, May 2, 2005]
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