Publications -- Study

Aug 30, 2002

ST #254 – Medical Savings Accounts and Prescription Drugs: Evidence from South Africa

Unlike the United States experience, MSAs in South Africa developed in a relatively free health insurance marketplace. As a result, employers and insurers have been able to experiment and innovate to find out what works and what does not. Their experience offers valuable lessons for the United States.

Aug 30, 2002

ST #253 – Social Security Reform Around the World: Lessons from Other Countries

Social Security reform is one of the most prominent domestic policy issues in the United States. The U.S. is not alone in facing the daunting challenges posed by its retirement security program.

Jun 28, 2002

ST #252 – The Economic Cost of the Social Security Payroll Tax

The payroll tax that funds Social Security, Medicare and Disability Insurance, called FICA, is already the largest tax most American families pay. In the future, it will claim an even greater share of Americans' incomes. From its current level of 15.3 percent (combining the employer and employee shares), the payroll tax will need to rise above 25 percent of workers' incomes by the middle of the century in order to pay benefits to today's teenagers when they retire.

Feb 28, 2002

ST #251 – Gaining Ground: Women, Welfare Reform and Work

Contrary to the expectations of many welfare reform critics, most of the women heading these families went to work. In fact, the  proportion of single mothers who work has increased dramatically since welfare reform, nearly matching the proportion leaving welfare.

Feb 28, 2002

ST #250 – 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 1950s, when most women, certainly most mothers, were not in the workforce.

Jan 31, 2002

ST #249 – 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 convince Americans that saving through tax-deferred retirement accounts results in lower lifetime taxes.

Dec 31, 2001

ST #248 – 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 now participate in defined contribution retirement plans, primarily 401(k) plans, which specify the annual contributions to an employee's pension fund.

Nov 30, 2001

ST #247 – 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.

Nov 30, 2001

ST #246 – 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 taxpayers and begin to receive Social Security and Medicare benefits. This will mark the beginning of an enormous conflict over resources. Indeed, it is probably no exaggeration to say that we are approaching generational warfare.

Aug 31, 2001

ST #245 – 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 capital gains tax cut is unfair because it only benefits the rich. But neither side argues from a position of principle. The real question is: Are gains in the value of assets income like any other form of income - such as wages, dividends, rent and interest? Or are they not income?

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