Studies

NCPA studies generally break new ground on policy issues. A study seeks to cast new light on an issue and to stimulate policy-makers and others to think of new, innovative solutions to the problems associated with the issue. Studies may combine several elements of analysis, including original research, reviews of academic literature, creative approaches for solving public policy problems, and economic modeling.

Women and Taxes

Largely for historical reasons, the American tax system is disconnected with the way women participate in the economy. The major elements of the tax system were put in place in the 1930s, 1940s and 19…

Tax-Favored Savings Accounts: Who Gains? Who Loses?

Recent legislation greatly expands the limits on tax-deferred savings accounts, including 401(k) plans and IRAs. This legislation is the latest in a quarter century effort by the federal government to…

Reinventing Retirement Income in America

Traditional defined benefit pension plans, which are managed by employers and which promise workers a specific monthly payment on retirement, are disappearing. Instead, more than 42 million workers no…

Government Spending on the Elderly: Social Security and Medicare

Social Security and Medicare will begin paying out more in benefits than they collect in payroll tax revenues. As a result, taxes will have to rise.

Is War Between Generations Inevitable?

In less than a decade, members of the baby boom generation will begin reaching their retirement years. At that time, 77 million people will begin to leave the labor market. They will cease to be taxpa…

Why the Capital Gains Tax Rate Should Be Zero

Proponents of cutting the capital gains tax rate cite economic studies showing increases in economic growth and realizations of gains, and even higher revenue for government. Opponents argue that a ca…

Social Security and Market Risk

There have been a number of proposals to invest the Social Security surplus in the financial markets. Some proposals call for the government to do the investing. Others would have workers deposit part…

Privacy in a Free Country: In Search of Reasonable Principles

"Privacy" has often been thought of as a traditional American value, but the concept has always been difficult to define precisely. With the passage of time and the development of technology, particul…