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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 …