Although many commentators anticipate that social security taxes on wages and payrolls will be shifted to the consumer, it is more probable that they will be shifted to the wage earner. However, the gradual application of these taxes during a period of economic recovery indicates that an actual decrease of money or purchasing power wages need not ensue. Since the tax ultimately takes the form of benefits, the program does not involve a long-run reduction of wage-earners' income, allowance being made for directly charged administrative expenses.