Ah, but you are picking and choosing from the list I gave to you.  You also know that the higher incomes lose deductions available to the lower incomes, and those are deductions from income.  Adding up exemptions, child care deductions, etc.to the incomes may more than offset the add-back of social security and medicare.  

also, I don't think I buy your use of the employer's share of those contributions.  And even if one did believe that, one would have to add those back to AGI as income.  You are suggesting subtracting the employer's share from an income that doesn't include that amount as income.  What kind of sense does that make?  et tu,

That is straightforward, and pretending to fail to see it is simply a rhetorical ploy.

I'm sure you also know this.

I have another comment which I'll withhold, because I want to review the mission of the social security program before I make the comment.