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Articles 1 - 6 of 6
Full-Text Articles in Economics
Employee Benefits And Tax Reform, Stephen A. Woodbury
Employee Benefits And Tax Reform, Stephen A. Woodbury
Upjohn Institute Working Papers
The current tax treatment of pensions and health insurance in the United States is a hybrid that lacks consistency under either an accrual income tax system or a consumption tax system. Under an accrual income tax, employer contributions to pension plans represent an addition to wealth that would be taxed at the time they are made. The interest earned on pension contributions also represents an addition to wealth that would be taxed annually. When a worker retires, all applicable taxes would already have been paid on the benefit, and the flow of retirement income received by the worker would not …
Reducing The Welfare Dependence Of Single-Mother Families: Health-Related Employment Barriers And Policy Responses, Jean Kimmel
Reducing The Welfare Dependence Of Single-Mother Families: Health-Related Employment Barriers And Policy Responses, Jean Kimmel
Upjohn Institute Working Papers
The problem of rising health care costs and the related increased dependency on health insurance coverage has moved to the forefront of the U.S. policy agenda in recent years and was a fundamental component of President Clinton's 1992 campaign platform. However, the President's 1994 health care reform proposal was unsuccessful, and current GOP proposals to cut the rate of growth of Medicare and Medicaid spending while the eligible population and costs both continue to grow fail to address the problem of coverage. In fact, one likely side effect of the cost-shifting to private insurance carriers will be to increase the …
Workdays, Workhours And Work Schedules: Evidence For The United States And Germany, Daniel S. Hamermesh
Workdays, Workhours And Work Schedules: Evidence For The United States And Germany, Daniel S. Hamermesh
Upjohn Press
Hamermesh presents the first comprehensive evidence explaining how days of work, hours of work, and daily schedules are determined in the U.S. and Germany. Using an instantaneous approach to looking at unique data sets for each country, Hamermesh provides comparative analyses on factors influencing both employees' and employers' work schedules. This technique allows him to offer a new "snapshot" perspective on work scheduling that clarifies the role of fixed costs of getting to work and of adding workdays to plant schedules. He also increases our understanding of the relation between work time and the determination of employment, and presents findings …
Poverty And Inequality: The Political Economy Of Redistribution, Jon Neill Editor
Poverty And Inequality: The Political Economy Of Redistribution, Jon Neill Editor
Upjohn Press
Despite the nation's significant and prolonged economic growth during the 1990s, the portion of aggregate income going to the poorest 20 percent of the population declined, while that of the richest 20 percent grew. The contributors to this volume examine the extent and reasons behind this distribution.
Exploring The Underground Economy: Studies Of Illegal And Unreported Activity, Susan Pozo, Editor
Exploring The Underground Economy: Studies Of Illegal And Unreported Activity, Susan Pozo, Editor
Upjohn Press
Individually, the six contributors to this volume each provides a detailed examination of specific segments of the underground economy including its participants, attempts at measurement, and policy responses. Taken together, the essays offer a thorough overview that emphasizes the importance and magnitude of one of the largest economies in the world.
Labor Law, Industrial Relations And Employee Choice: The State Of The Workplace In The 1990s: Hearings Of The Commission On The Future Of Worker-Management Relations, 1993-94, Richard N. Block, John Beck, Daniel H. Kruger
Labor Law, Industrial Relations And Employee Choice: The State Of The Workplace In The 1990s: Hearings Of The Commission On The Future Of Worker-Management Relations, 1993-94, Richard N. Block, John Beck, Daniel H. Kruger
Upjohn Press
Block, Beck and Kruger present detailed examples from the testimony given during the Commission on the Future of Worker-Management Relations (commonly called the Dunlop Commission) national and regional hearings. The Commission, by hearing from a wide range of stakeholders, sought to define the state of industrial relations and labor law in the U.S. during the 1990s. Because the Commission's final reports were concerned with policy matters, they only briefly summarized the testimony. This volume draws deeply from the testimony, citing many examples that clearly illustrate the wide variety of relationships between workers and management today. In addition, it shows how …