Removing the disincentives in social security for long careers:
Implicit taxes in Social Security, which measure Social Security contributions net of benefits accrued as a percentage of earnings, tend to increase over the life cycle. In this paper, we examine the effects of three potential policy changes on implicit Social Security tax rates: extending the numbe...
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass.
National Bureau of Economic Research
2007
|
| Schriftenreihe: | Working paper series / National Bureau of Economic Research
13110 |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Implicit taxes in Social Security, which measure Social Security contributions net of benefits accrued as a percentage of earnings, tend to increase over the life cycle. In this paper, we examine the effects of three potential policy changes on implicit Social Security tax rates: extending the number of years used in the Social Security formula from 35 to 40; allowing individuals who have worked more than 40 years to be exempt from payroll taxes; and distinguishing between lifetime low-income earners and high-income earners who work short careers. These three changes can be achieved in a benefit- and revenue-neutral manner, and create a pattern of implicit tax rates that are much less distortionary over the life cycle, eliminating the high implicit tax rates faced by many elderly workers. The effects of these policies on progressivity and women are also examined. |
| Beschreibung: | Literaturverz. S. 21 |
| Beschreibung: | 21 S. graph. Darst. 22 cm |
Internformat
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| index_date | 2024-07-02T22:41:31Z |
| indexdate | 2024-07-09T21:25:14Z |
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| spelling | Goda, Gopi Shah Verfasser (DE-588)133027740 aut Removing the disincentives in social security for long careers Gopi Shah Goda ; John B. Shoven ; Sita Nataraj Slavov Cambridge, Mass. National Bureau of Economic Research 2007 21 S. graph. Darst. 22 cm txt rdacontent n rdamedia nc rdacarrier Working paper series / National Bureau of Economic Research 13110 Literaturverz. S. 21 Implicit taxes in Social Security, which measure Social Security contributions net of benefits accrued as a percentage of earnings, tend to increase over the life cycle. In this paper, we examine the effects of three potential policy changes on implicit Social Security tax rates: extending the number of years used in the Social Security formula from 35 to 40; allowing individuals who have worked more than 40 years to be exempt from payroll taxes; and distinguishing between lifetime low-income earners and high-income earners who work short careers. These three changes can be achieved in a benefit- and revenue-neutral manner, and create a pattern of implicit tax rates that are much less distortionary over the life cycle, eliminating the high implicit tax rates faced by many elderly workers. The effects of these policies on progressivity and women are also examined. Shoven, John B. 1947- Verfasser (DE-588)129516414 aut Slavov, Sita N. Verfasser (DE-588)131828371 aut Erscheint auch als Online-Ausgabe National Bureau of Economic Research <Cambridge, Mass.> NBER working paper series 13110 (DE-604)BV002801238 13110 http://papers.nber.org/papers/w13110.pdf kostenfrei Volltext |
| spellingShingle | Goda, Gopi Shah Shoven, John B. 1947- Slavov, Sita N. Removing the disincentives in social security for long careers |
| title | Removing the disincentives in social security for long careers |
| title_auth | Removing the disincentives in social security for long careers |
| title_exact_search | Removing the disincentives in social security for long careers |
| title_exact_search_txtP | Removing the disincentives in social security for long careers |
| title_full | Removing the disincentives in social security for long careers Gopi Shah Goda ; John B. Shoven ; Sita Nataraj Slavov |
| title_fullStr | Removing the disincentives in social security for long careers Gopi Shah Goda ; John B. Shoven ; Sita Nataraj Slavov |
| title_full_unstemmed | Removing the disincentives in social security for long careers Gopi Shah Goda ; John B. Shoven ; Sita Nataraj Slavov |
| title_short | Removing the disincentives in social security for long careers |
| title_sort | removing the disincentives in social security for long careers |
| url | http://papers.nber.org/papers/w13110.pdf |
| volume_link | (DE-604)BV002801238 |
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