Abstract
FICA withholding from wages is currently used to fund Social Security. It uses a Cap with no Floor system, which subjects the first dollar of wage earners salaries to FICA, up to a wage cap, after which FICA is no longer applied. What is shown here, is that a Floor with no Cap system is better, for the myriad of reasons provided herein, and should be adopted by Congress to replace the current system
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