“Do Income Taxes Affect the Progressivity of Social Security?” by Norma B. Coe, Zhenya Karamcheva, Richard Kopcke, and Alicia H. Munnell (IB#12-3, January 2012, .pdf format, 6p.).
crr.bc.edu/briefs/do_income_taxes_affect_the_progressivity_of_social_security.html