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Social Security Reform in the US: Lessons from Hungary
Simonovits, András - 2006
The partial privatization of the US Social Security system was clearly the top economic policy priority for the new Bush administration. While many famous economists, publicists and politicians support, others reject the partial privatization of the Social Security system. The international...
Persistent link: https://www.econbiz.de/10010494349
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Taxes and pensions
Diamond, Peter A. - 2009
mandatory pensions. Conversely, optimizing models of pension design typically do not include annual taxation of labor and …
Persistent link: https://www.econbiz.de/10003850157
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Fact based economic education
Wunder, Timothy A.; Kemp, Thomas; England, Scott - In: Journal of economic issues : jei 43 (2009) 2, pp. 467-475
Persistent link: https://www.econbiz.de/10003862950
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Mind the gap: Net incomes of minimum wage workers in the EU and the US
Marx, Ive; Marchal, Sarah; Nolan, Brian - 2012
This paper focuses on the role of minimum wages, tax and benefit policies in protecting workers against financial poverty, covering 21 European countries with a national minimum wage and three US States (New Jersey, Nebraska and Texas). It is shown that only for single persons and only in a...
Persistent link: https://www.econbiz.de/10010282582
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A simulation method to measure the tax burden on highly skilled manpower
Elschner, Christina; Schwager, Robert - 2006
A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between employment costs and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent benefit...
Persistent link: https://www.econbiz.de/10010300176
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The commitment value of prefunded pensions
Garon, Jean-Denis - 2015
This paper studies how prefunding public pensions can improve policy outcomes when short-sighted governments cannot … commit. We focus on sustainable plans, where optimal nonlinear pensions are not reneged on by sequential governments …. Prefunding pensions is a commitment mechanism. It implies lower contributions than does the second best policy, which reduces …
Persistent link: https://www.econbiz.de/10011405644
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Population aging, social security and fiscal limits
Heer, Burkhard; Polito, Vito; Wickens, Michael R. - 2018
We study the sustainability of pension systems using a life-cycle model with distortionary taxation that sets an upper limit to the real value of tax revenues. This limit implies an endogenous threshold dependency ratio, i.e. a point in the cross-section distribution of the population beyond...
Persistent link: https://www.econbiz.de/10011864671
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Heterogeneity and government revenues : higher taxes at the top?
Guner, Nezih; Lopez-Daneri, Martin; Ventura, Gustavo - 2014
We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the Federal Income tax, and flat-rate taxes that capture...
Persistent link: https://www.econbiz.de/10010386338
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Redistribution with Performance Pay
Doligalski, Pawel; Ndiaye, Abdoulaye; Werquin, Nicolas - 2022
Half of the jobs in the U.S. feature pay-for-performance. We derive novel incidence and optimum formulas for the overall rate of tax progressivity and the top tax rates on total earnings and bonuses, when such labor contracts arise from moral hazard frictions within firms. Optimal taxes account...
Persistent link: https://www.econbiz.de/10013291022
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Do stronger employment discrimination protections decrease reliance on social security disability insurance? : evidence from the U.S. social security reforms
Button, Patrick; Khan, Mashfiqur R. - 2020
The United States Social Security Amendments of 1983 (SSA1983) increased the full retirement age (FRA) and increased penalties for retiring before the FRA. This cut to retirement benefits caused spillover effects on Social Security Disability Insurance (SSDI) applications and receipt by making...
Persistent link: https://www.econbiz.de/10012214821