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The MCF from Taxing Labor Income

Bev Dahlby

in The Marginal Cost of Public Funds: Theory and Applications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042505
eISBN:
9780262271141
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042505.003.0005
Subject:
Economics and Finance, Econometrics

This chapter focuses on the marginal cost of public funds (MCF) from taxing labor income. Taxes on labor income—either levied directly through income, payroll, and social security contributions or ... More


The Dynamic Economic Effects of a U.S. Corporate Income Tax Rate Reduction

John W. Diamond, George R. Zodrow, Thomas S. Neubig, and Robert J. Carroll

in Pathways to Fiscal Reform in the United States

Published in print:
2014
Published Online:
September 2015
ISBN:
9780262028301
eISBN:
9780262321914
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262028301.003.0008
Subject:
Economics and Finance, Financial Economics

The U.S. statutory corporate income tax rate is now the highest in the world among industrialized countries, and has sparked many proposals for reform. In this chapter, John Diamond, George Zodrow, ... More


Applications of the MCF from Taxing Labor Income

Bev Dahlby

in The Marginal Cost of Public Funds: Theory and Applications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042505
eISBN:
9780262271141
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042505.003.0006
Subject:
Economics and Finance, Econometrics

This chapter discusses three applications of the marginal cost of public funds (MCF) concept to the taxation of labor income. The chapter is organized as follows. Section 6.1 incorporates one of the ... 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


Individual-Level Consumption Taxes

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0010
Subject:
Law, Constitutional and Administrative Law

This chapter explains the methods by which a consumption tax could be achieved at the individual level. These methods are the consumed income tax and yield exemption, that is, the exclusion from tax ... More


The Oxford Introductions to U.S. Law: Income Tax Law

Edward McCaffery (ed.)

Published in print:
2012
Published Online:
April 2015
ISBN:
9780195376715
eISBN:
9780190260224
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780195376715.001.0001
Subject:
Law, Constitutional and Administrative Law

This book presents an introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and ... More


The urban pension system

Zheng Song, Kjetil Storesletten, Yikai Wang, and Fabrizio Zilibotti

in The Oxford Companion to the Economics of China

Published in print:
2014
Published Online:
December 2014
ISBN:
9780199678204
eISBN:
9780191788635
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199678204.003.0039
Subject:
Economics and Finance, South and East Asia

This chapter examines China’s pension reform. China implemented a public pension system in the early 1990s. The system consists of two pillars. The first pillar, funded by 17 per cent wage taxes paid ... More


Unemployment and Inactivity

Paul Gregg and Jonathan Wadsworth

in The Labour Market in Winter: The State of Working Britain

Published in print:
2011
Published Online:
April 2015
ISBN:
9780199587377
eISBN:
9780191808647
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199587377.003.0003
Subject:
Economics and Finance, Macro- and Monetary Economics

This chapter compares unemployment levels in the latest recession with previous ones. It notes that the unemployment rates remain high among marginalised groups who have experienced higher increases ... More


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