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The Tax Mix Matters Less Than We Thought

Lane Kenworthy

in Progress for the Poor

Published in print:
2011
Published Online:
January 2012
ISBN:
9780199591527
eISBN:
9780191731389
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199591527.003.0008
Subject:
Political Science, Political Economy

To provide transfers and services, governments must tax. In affluent countries the principal sources of government revenue are taxes on income (individual and corporate), payroll, and consumption. ... More


Financing Social Expenditures in Developing Countries: Payroll or Value‐Added Taxes?

Richard Bird and Michael Smart

in Social Insurance, Informality, and Labor Markets: How to Protect Workers While Creating Good Jobs

Published in print:
2014
Published Online:
March 2015
ISBN:
9780199685233
eISBN:
9780191765414
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199685233.003.0013
Subject:
Economics and Finance, Public and Welfare, Development, Growth, and Environmental

At present social insurance (SI) systems in most Latin American countries are financed primarily through taxes on labor, including both payroll taxes that finance contributory SI regimes and other ... More


Keep the Wage Tax to Help Fund Social Insurance

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0008
Subject:
Economics and Finance, Economic Systems

This chapter explains why wage tax should be continued to help fund social insurance in the United States. It argues that the politics of using payroll taxes to finance Social Security, unemployment ... More


The Two French Work‐Sharing Experiments: Employment and Productivity Effects

Francis Kramarz, Pierre Cahuc, Bruno Crépon, Oskar Nordstörm Skans, Thorsten Schank, Gijsbert van Lomwel, and André Zylberberg

in Working Hours and Job Sharing in the EU and USA: Are Europeans Lazy? Or Americans Crazy?

Published in print:
2008
Published Online:
May 2008
ISBN:
9780199231027
eISBN:
9780191710834
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199231027.003.0010
Subject:
Economics and Finance, Public and Welfare

This chapter examines workweek reductions experiments in France. Using the 1982 workweek reduction, it is shown that work-sharing policies, per se, do not work. Put differently, they are not apt to ... More


Payroll Taxes, Wealth, and Employment in Neoclassical Theory: Neutrality or Nonneutrality?

Hian Teck Hoon

in Perspectives on the Performance of the Continental Economies

Published in print:
2011
Published Online:
August 2013
ISBN:
9780262015318
eISBN:
9780262295413
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262015318.003.0014
Subject:
Economics and Finance, Econometrics

This chapter proves the theory that a permanent increase in payroll taxes used to finance government purchases in a small open economy that takes the external rate of interest as given is neutral for ... More


Taxes That Support Entrepreneurship and Growth

Anders Åslund and Simeon Djankov

in Europe's Growth Challenge

Published in print:
2017
Published Online:
January 2017
ISBN:
9780190499204
eISBN:
9780190499235
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190499204.003.0004
Subject:
Economics and Finance, International

Europe’s large public expenditures require high taxes for their financing. High taxes on labor have increased income inequality in European countries in the past quarter-century, since labor is much ... More


The Transition to Investment-Based Social Security When Portfolio Returns and Capital Profitability Are Uncertain

Martin Feldstein, Elena Ranguelova, and Andrew Samwick

in Risk Aspects of Investment-Based Social Security Reform

Published in print:
2000
Published Online:
February 2013
ISBN:
9780226092553
eISBN:
9780226092560
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226092560.003.0003
Subject:
Economics and Finance, Economic Systems

This chapter explores the transition from a pay-as-you-go system of social security pensions to an investment-based system in an economy in which portfolio returns and capital profitability are both ... More


Comparing Average and Marginal Tax Rates under the FairTax and the Current System of Federal Taxation

Laurence J. Kotlikoff and David Rapson

in Fundamental Tax Reform: Issues, Choices, and Implications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.003.0026
Subject:
Economics and Finance, Econometrics

This chapter examines the changes in the effective tax rates on labor supply and on savings that would arise when the existing income tax is replaced with a specific consumption tax proposal. It ... More


Conservative Proposal I By the President G. W. Bush Commission to Strengthen Social Security: Model 2

Jagadeesh Gokhale

in Social Security: A Fresh Look at Policy Alternatives

Published in print:
2010
Published Online:
February 2013
ISBN:
9780226300337
eISBN:
9780226300368
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226300368.003.0012
Subject:
Economics and Finance, Public and Welfare

The election of President George W. Bush in the year 2000 was very encouraging for proponents of Social Security privatization. The election campaign was successful despite “touching the third rail” ... More


Revenue Sources

Pierre Pestieau and Mathieu Lefebvre

in The Welfare State in Europe: Economic and Social Perspectives

Published in print:
2018
Published Online:
September 2018
ISBN:
9780198817055
eISBN:
9780191858673
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198817055.003.0004
Subject:
Economics and Finance, Public and Welfare

This chapter looks at the alternative sources of financing for social protection in Europe. The main source is payroll taxation. Two issues are often raised: that of the regressivity of payroll ... More


Saving Social Security

William G. Gale

in Fiscal Therapy: Balancing Today's Needs with Tomorrow's Obligations

Published in print:
2019
Published Online:
April 2019
ISBN:
9780190645410
eISBN:
9780190939175
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190645410.003.0009
Subject:
Economics and Finance, Public and Welfare, Economic Systems

Social Security is among the nation’s most popular and successful programs, as discussed in Chapter 8, providing crucial income every year for tens of millions of retirees, surviving spouses, ... More


Securing the Social Security Foundation

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0027
Subject:
Economics and Finance, Microeconomics

This chapter examines some of the thematic and component recommendations in existing proposals to strengthen the Social Security foundation, with particular emphasis on those that have been recently ... More


Moving to Pay-as-You-Go Financing

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0005
Subject:
Economics and Finance, Microeconomics

This chapter examines concerns arising from the financing of pay-as-you-go retirement plans. After Congress passed the Social Security Act in 1935, Edwin Witte, executive director of the Committee on ... More


Early Concerns Prove Nagging and Persistent

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0004
Subject:
Economics and Finance, Microeconomics

This chapter examines early concerns about Social Security, particularly worries about paying welfare benefits through the program and misusing its trust fund. President Franklin D. Roosevelt’s ... More


Retirement Income Security and Workers’ Residuals

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0021
Subject:
Economics and Finance, Microeconomics

This chapter examines the implications of retirement income security for workers’ take-home pay. Money flows into various components of the retirement system from different sources. Social Security ... More


A Deal Too Good to Last

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0006
Subject:
Economics and Finance, Microeconomics

This chapter examines how Social Security eventually turned into a bad deal. President Franklin D. Roosevelt visualized Social Security as a retirement savings program, expecting it to provide an ... More


Operations under Pay-As-You-Go Financing

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0007
Subject:
Economics and Finance, Microeconomics

This chapter explains how pay-as-you-go financing works and the problems that it has caused for Social Security. In general, a pay-as-you-go pension system is funded by payroll taxes. The Social ... More


Sorting Out the Trust Fund Semantics and Realities

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0009
Subject:
Economics and Finance, Microeconomics

This chapter examines issues surrounding the Social Security trust fund. The assets in the Social Security trust funds are special-issue federal bonds prescribed by law. Some 130–135 million workers ... More


Development and Passage of the Social Security Act

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0003
Subject:
Economics and Finance, Microeconomics

This chapter examines the development and passage of the Social Security Act of 1935. A range of programs, including Social Security, evolved from President Franklin D. Roosevelt’s “New Deal,” a ... More


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