Publications -- Taxes
Mar 01, 1990 |
ST #147 – Employee Benefits Law: The Case For Radical ReformEach year Ametica "spends" $105 billion in tax deductions for employee benefits. The deductions cause the tax rates for all taxpayers to be higher than they otherwise would be. The justification is that federal policy should encourage health insurance, retirement pensions, disability insurance, day care, etc. Yet this tax subsidy is highly arbitrary and inequitable. In general, the tax law favors employees of large firms and higher-income employees at the expense of small firms and lower-income employees. |
Jul 01, 1989 |
ST #140 – Child Care Tax Credits: A Supply-Side Success StoryThe federal government is going to subsidize child care, which approach is better: tax credits for working families or another government spending program? The current system relies on tax credits and is producing en enormous supply-side response. |
Feb 01, 1989 |
ST #135 – The Elderly: People The Supply-Side Revolution ForgotElderly taxpayers now face the highest marginal tax rates ever imposed on middle-income Americans. In some cases, elderly workers who earn a dollar will lose more than a dollar in taxes and lost Social Security benefits. |
Oct 01, 1985 |
ST #119 – Pension Plans at Risk: A Potential Hazard of Deficit Reduction and Tax ReformAs the Administration and Congress persue deficit reduction and tax reform, America's private pension system finds itself in great jeopardy. |
May 01, 1985 |
ST #117 – Taxation And Economic Growth: The Emerging Consensus Among The ExpertsWhether measured in terms of investment, capital used per hour worked, or labor productivity, the performance of the U.S. economy over the past decare has been poor: |