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Journal Article
Current taxation of qualified pension plans: has the time come?
The U.S. Treasury estimates that personal income tax receipts in fiscal year 1992 would have been $51 billion higher without the special provisions accorded employer-sponsored pension plans. It is at best unclear that taxpayers are getting their moneys worth from this large tax expenditure. Despite a myriad of legislative changes, all of which combine to increase the likelihood that persons covered by pension plans will actually receive benefits, the U.S. pension system is still a very erratic and unpredictable way to provide retirement income and it benefits a relatively privileged subset of ...
Conference Paper
The labor supply of older American men
This chapter summarizes what is known about the labor supply of older American men, defined as those aged 55 years and over. The topic is of great interest because in the coming decades older individuals will comprise a much greater portion of the U.S. population, so the labor supply of older adults will have a significant impact on national output, tax revenues, and the cost of means-tested programs. Most importantly, a greater proportion of older individuals will need to remain in the workforce than is the present case, because the retirement income system is contracting and working longer ...
Journal Article
Taxation of capital income in a global economy: an overview
Taxation of income from capital is difficult in todays global economy, where financial markets are international, investments flow freely over national borders, and multinational corporations abound. Yet fairness and equity require that capital income be taxed. ; This article reviews the options for achieving improved harmonization of taxation within the European Community (EC). A formula apportionment system, such as exists in the United States, could help EC countries curb tax avoidance by corporations that shift income away from subsidiaries in high-tax areas. The author also considers the ...
Journal Article
Public versus private provision of retirement income
Journal Article
Lessons from the income maintenance experiments: an overview
Conference Paper
How does public infrastructure affect regional economic performance?
Monograph
The labor supply of older American men
This chapter summarizes what is known about the labor supply of older American men, defined as those aged 55 years and over. The topic is of great interest because in the coming decades older individuals will comprise a much greater portion of the U.S. population, so the labor supply of older adults will have a significant impact on national output, tax revenues, and the cost of means-tested programs. Most importantly, a greater proportion of older individuals will need to remain in the workforce than is the present case, because the retirement income system is contracting and working longer ...
Monograph
Pensions and capital accumulation