The foreign source income repatriation patterns of US parents in
worldwide loss.
INTRODUCTION
On average 40 percent of US corporations with foreign source income
are not taxable because they are in loss, and annually these loss firms
are responsible for about 13 percent of . . .
What can we learn about uncertain tax benefits from FIN
48?
INTRODUCTION
What are public corporations recording and disclosing about their
tax expense during 2006 in advance of the effective date of Financial
Interpretation No. 48's Accounting for . . .
Why do firms offer risky defined-benefit pension plans?
INTRODUCTION
In the aggregate, private defined-benefit (DB) pension plans in the
United States are underfunded by a considerable margin. The Pension
Benefit Guaranty Corporation (PBGC), the . . .
What is the effective Social Security tax on additional years of
work?
INTRODUCTION
In the U.S., Social Security system retirement benefits are based
on the average of the highest 35 years of earnings during an
individual's working life. This . . .
Turning workers into savers? Incentives, liquidity, and choice in
401(k) plan design.
INTRODUCTION
Company-sponsored defined contribution (DC) plans are now at the
heart of the US private-sector retirement system, with nearly 60 million
private sector employees holding $2 trillion . . .
Health Savings Accounts: will they impact markets?
INTRODUCTION
In the over 30 years since the passage of the Employee Retirement
Income Security Act of 1974 (ERISA), retiree income security risk
burdens have shifted steadily from employers to . . .
The president's proposed standard deduction for health
insurance: evaluation and recommendations.
INTRODUCTION
President Bush's FY 2008 budget proposed major changes in tax
incentives for health insurance and health care. His plan would
eliminate most current tax exclusions and deductions for . . .
The economic effects of the president's proposal for a
standard deduction for health insurance.
INTRODUCTION
Health care costs continue to rise rapidly in the United States.
The growth in health care costs has been exceeding GDP growth by two
percentage points annually since 1940. In 1960, . . .
Can America afford to get sick?(health care spending)
INTRODUCTION
Eighteen years ago, Henry Aaron, Barry Bosworth, and Gary Burtless
posed the question, "Can America afford to grow old?" That
study was seminal because the long-term budget . . .
The AMT: what's wrong and how to fix it.(alternative minimum
tax)
INTRODUCTION
The original minimum tax was an add--on tax intended to ensure that
high-income people paid at least some tax. It has morphed and mutated
into what is now the individual alternative . . .
Estate planning under the Bush tax cuts.
SUMMARY OF TRANSFER TAX CHANGES MADE BY EGTRRA
EGTRRA phases out and temporarily repeals the estate and GST tax
(but not the gift tax) by reducing rates, increasing the amount of
unified credit . . .
Individual income taxes after 2010: post-permanence-ism.
INTRODUCTION
Tax policy changes during the last six years have been significant.
A dozen tax bills with gross revenue changes in excess of $1 billion
have been enacted into law and the total . . .
State education spending: current pressures and future
trends.
INTRODUCTION
Since the 1983 report A Nation at Risk, states have increased their
focus on almost all aspects of education. For example, states on their
own or in response to federal mandates . . .
Public pension plans: myths and realities for state
budgets.
INTRODUCTION
Public employee pension issues are high on the policy agenda in
many states. There are, of course, traditional funding problems. But
there are newer issues as well, such as attempts . . .
Medicaid expenditures and state budgets: past, present, and
future.
INTRODUCTION
Medicaid is one of several major components of the nation's
health care system. It has grown dramatically over time and now provides
health benefits for approximately 52 million . . .
Marginal tax rates facing low- and moderate-income workers who
participate in means-tested transfer programs.
"The possible work disincentives and other efficiencies
created by the existence of multiple transfer programs is one of the
most important, and one of the oldest, issues in the economics . . .
Simulating the dynamic macroeconomic and microeconomic effects of
the FairTax.
INTRODUCTION
This paper uses a life-cycle general equilibrium model developed in
Fehr, Halder, Jokisch, and Kotlikoff (2003), Fehr, Jokisch, and
Kotlikoff (2004a, 2004b, 2005a, 2005b) and Jokisch . . .
Earned income tax credits and labor supply: new evidence from a
British natural experiment.
INTRODUCTION
During recent years, earned income tax credits (EITCs) have been
introduced or expanded in many developed nations. EITCs generally have
three goals: to boost labor supply, "make work . . .
Growth, taxes, and government expenditures: growth hills for U.S.
states.
INTRODUCTION
Do taxes and government expenditures enhance or impede economic
growth? This question lies at the heart of public finance and taxation
policy, both at the national and sub-national . . .
Using bilateral advance pricing agreements to resolve tax
transfer pricing disputes.
INTRODUCTION
Income earned by a multinational enterprise can be subject to
double taxation if multiple tax authorities assert the right to tax the
income. In particular, double taxation arises to . . .
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