Download or read book Essays on Social Security and Taxation written by Jürgen G. Backhaus and published by . This book was released on 1995-05-06 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays on Social Security and Taxation written by Jürgen G. Backhaus and published by Metropolis Verlag. This book was released on 1997-01-01 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays in Social Security written by Robert R. Beach and published by . This book was released on 1989 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays on Social Security written by James Douglas Brown and published by . This book was released on 1977 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays on Taxation Social Security Human Capital and Growth written by Laiwu Zhang and published by . This book was released on 1995 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Social Insecurity written by Laurence M. Vance and published by . This book was released on 2013-06-24 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: A collection of eight essays on the true nature of the Social Security system.Social Security is a relic of Franklin Roosevelt¿s New Deal and the cornerstone of the welfare state. It is also the third rail of American politics¿touch it and you die so to speak, politically. But since I am not a politician, and am not seeking office, votes, or contributions, I can tell the truth about Social Security.Social Security¿the most expensive item in the federal budget¿is not an insurance program, a savings account, a safety net, a pension plan, an investment account, or a retirement program. The Social Security trust fund is an accounting fiction. Payroll taxes collected are immediately spent to provide current Social Security benefits; that is, money is simply taken from those who work and given to those who don¿t. The taking of money from someone in order to give it to someone else, whether the government takes it or a thief takes it, whether the taker has a good motive or evil intentions, or whether the recipient needs or just wants the money, is immoral. Therefore, since Social Security is based on coercion, funded by theft, and maintained by threats of violence, it is not just unconstitutional and unsustainable¿it is an intergenerational, income-transfer, wealth-redistribution welfare program. That this sounds incredible or shocking is exactly the reason I have collected these essays together for publication.
Download or read book Social Security written by Peter J. Ferrara and published by Cato Institute. This book was released on 1985 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on papers presented at a conference held by the Cato Institute in Washington, D.C., in June 1983. Includes bibliographical references.
Download or read book The Rich The Poor And The Taxes They Pay written by Joseph A. Pechman and published by Routledge. This book was released on 2019-07-11 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a selection of essays on public finance, which is concerned with taxation, income maintenance, and social security, with emphasis on the analysis of policy alternatives to improve tax and transfer systems. It is useful for those who are interested in learning tax policy issues.
Download or read book Social Security Perspectives Essays written by Edwin Emil Witte and published by . This book was released on 1962 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays in Fiscal Federalism written by Richard Abel Musgrave and published by Praeger. This book was released on 1977 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays on Tax and Social Policy written by Walter Adams Looney and published by . This book was released on 2004 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Future of American Taxation written by and published by . This book was released on 2002 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: 14 essays by various authors on some aspects of taxation, including the tax system, tax reform en tax policy.
Download or read book Three Essays on the Effect of Taxes and Tax Reform on the Life cycle Labor Supply written by James Patrick Ziliak and published by . This book was released on 1993 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays in Public Finance written by Alisa Tazhitidnova and published by . This book was released on 2016 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this thesis I explore how the elements of tax systems affect individuals' behavior. The goal is to enhance our understanding of how tax responses are affected by search and adjustment costs, information frictions, hassle costs and behavioral biases in general. In the first chapter, I provide theoretical and empirical evidence on the importance of statutory incidence in labor markets in presence of asymmetric frictions. Using a theoretical model I show that labor supply responses are stronger when the statutory incidence of taxes or labor rules falls on firms. The asymmetry of response stems from the assumption that firms have a greater ability to respond to incentives than workers because it is easier for firms to change working hours. The result holds even if wages adjust to equalize differences in labor costs stemming from taxes and regulations. I explore these mechanisms by studying labor responses to incentives generated by the "Mini-Job" program aimed at increasing labor supply of low-income individuals in Germany. Using administrative data, I show evidence of a strong behavioral response - in the form of sharp bunching - to the mini-job threshold that generates large discontinuous changes both in the marginal tax rates and in the total income and payroll tax liability of individuals in Germany. Sharp bunching translates into elasticity estimates that are an order of magnitude larger than has been previously estimated using the bunching approach. To explain the magnitude of the observed response, I show that in addition to tax rates, fringe benefit payments also change at the threshold. Using a large survey of businesses and a household survey, I compare wages and fringe benefits around the mini-job threshold and find that mini-job workers are paid higher gross wages but receive smaller yearly bonuses and fewer vacation days than regular workers. These results indicate that lower fringe benefits make mini-jobs attractive to employers, thus facilitating labor supply responses in accordance with the model's predictions. In the second chapter, I study behavioral responses to changes in marginal tax rates of social security and income taxes. I find that responses depend on individual's employment status: whether a worker is a wage earner, self-employed, or a proprietor. In line with the existing literature I document weak (but statistically significant) bunching at kink points of the tax schedule among wage earners. Starting from 1999, wage earners accumulate pension credits when they exceed a certain threshold, however, no contributions are due until earnings reach a second, higher threshold. Even 10 years after this reform I find no bunching to the right of the eligibility threshold, suggesting that individuals do not assign a high value to pension benefits. Lack of bunching is persistent across age groups and unlikely to be explained by friction costs as individuals are able to bunch at other kink points. I find strong responses to tax incentives among the self-employed but the responses differ by the type of kink. I find sharp bunching at the first kink, medium bunching at the top kink and weak bunching at the middle kink. Comparing responses before and after a tax reform that changed the magnitude of kinks I find that self-employed individuals aggressively reduce earnings to bunch at the lower, more salient kink points. In the third chapter, I study information reporting, which has been argued to be an effective tool against evasion. However, even the simplest reporting requirements can prove to be costly to taxpayers. The trade-off between evasion and compliance costs suggests that reporting rules should only be imposed on a subset of the population. In this paper I address the question of how to optimally determine such reporting thresholds. In the first part of the paper I use a natural experiment to document that reporting rules are indeed costly to taxpayers but are successful at reducing evasion. I study a reform that simplified reporting rules for an income tax deduction of noncash charitable contributions in the U.S. Relying on a revealed preference approach, I find that relaxing reporting requirements led to a steady increase in reported donations but that nearly 50% of these new donations were untruthful. The tax revenue loss, however, was offset by substantial savings for taxpayers because reporting requirements impose substantial hassle costs: $90 on average per person. In the second part of the paper I develop a framework which allows me to characterize optimal reporting thresholds. I show that the determination of optimal thresholds should take into account the utility loss from reporting experienced by individuals and a loss in externality benefits from charitable giving against the tax revenue loss generated by evasion. The size of a reporting threshold is primarily governed by the type and magnitude of cheating. Calibrations of the model shows that in the case of noncash charitable donation deductions, the optimal threshold is more than twice lower than the threshold chosen by the government.
Download or read book Modern Fiscal Issues written by Richard M. Bird and published by University of Toronto Press. This book was released on 1972-12-15 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contributors to this work, all leading economists in their own right, are a few of the many colleagues, former students, and friends of Carl Shoup who have benefitted from his many years as a leading teacher and scholar of public finance. They dedicate this book to their mentor on the occasion of his seventieth birthday, in recognition of his intellectual probity and wide influence on thinking about public finance throughout the last forty years. Matching the breadth of interest of Professor Shoup’s life-long work in the field, this collection of essays covers the range of modern thinking on public finance from theoretical concepts such as public goods to eminently practical fiscal issues like value added tax. The traditional but still relevant fiscal issues—government accounting, international taxation, taxation in developing countries, metropolitan fiscal problems, income taxation, and tax structure—are discussed along with new concerns such as modern public expenditure theory and environmental theory. The book will be a useful addition to university and college libraries and will prove invaluable to public finance scholars and others interested in modern thinking on vital fiscal issues.
Download or read book Essays in Public Economics written by Barra Roantree and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis contains four papers on public economics, exploring how the tax and transfer system shapes the outcomes and behaviour of individuals. The first paper considers how a jointly assessed system of income tax for couples - which can impose high marginal rates on second earners - affects the careers of women. It develops a rich lifecycle model, and finds that by improving the incentive to accumulate human capital, the UK's abolition of joint income taxation resulted in higher employment and changes in the timing of fertility decisions. The second paper considers how our impression of inequality and the role of the tax and transfer system changes when individuals' circumstances are measured over a longer horizon than that captured by typical household surveys. Using 18-waves of panel data from the UK, it shows inequality is lower, redistribution less extensive, and benefit receipt more widespread than if measured at a point in time. The third paper extends this horizon further, using a dynamic microsimulation approach to examine the lifetime distributional impact of reforms to the tax and transfer system. It finds that - on average - work-contingent benefits are just as effective at redistributing resources to the lifetime poor as increases to out-of-work benefits, and that progressive taxes levied on annual income are effectively targeted at the lifetime rich. The final paper exploits "kinks" and "notches" in the UK personal tax schedule over a 40-year period to investigate how taxpayers respond to income tax and social security contributions. At kinks, where the marginal rate rises, it finds bunching in the distribution of income reported to tax authorities by company owner-managers and the self-employed, but not those with only employment income. Responses to notches, where the average rate rises, provide compelling evidence that this is because most employees face substantial frictions.
Download or read book Partisan Politics in the New Deal Era written by Brian R. Sala and published by . This book was released on 1994 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt:
