Tax and Social Security Reform: Thinking Outside the Box
Thursday, September 29, 2005
by Hans Fehr, John C. Goodman, Sabine Jokisch, Laurence J. Kotlikoff
Table of Contents
- Executive Summary
- Introduction: Five Radical Reforms
- The U.S. Tax System: The Case for Reform
- Elderly Entitlements: The Case for Reform
- Modeling the Effects of Tax Reform
- An Eleven Percent Flat-Rate Income Tax
- A Flat Rate Consumption Tax
- Combining Tax Reform and Social Security Reform
- About the Authors
About the Authors
Hans Fehr is Professor of Economics at the University of Wuerzburg (Germany). He received his diploma in Economics in 1989 and his Ph.D. in Economics in 1992 from the University of Regensburg. In 1993-94 he worked as a visiting professor at Boston University and from 1994 to 1998 he was an assistant professor at the University of Tuebingen. Professor Fehr is author or coauthor of three books and various journal articles. His main fields of interest are issues in tax policy and social security reform.
John C. Goodman, Ph.D., is the founder and president of the National Center for Policy Analysis. National Journal recently dubbed him the “Father of Health Savings Accounts,” and he has pioneered research in consumer-driven health care.
Dr. Goodman is the author of eight books, and is author/coauthor of more than 50 published studies on health care policy and other topics. He received a Ph.D. in economics from Columbia University. He has taught and done research at several colleges and universities including Columbia University, Stanford University, Dartmouth University, Southern Methodist University and the University of Dallas.
Sabine Jokisch is a Ph.D. student at the University of Wuerzburg (Germany). She received her diploma in Economics from the University of Wuerzburg in 2001.
Laurence J. Kotlikoff, a senior fellow with the National Center for Policy Analysis, is Professor of Economics at Boston University, Research Associate of the National Bureau of Economic Research, Fellow of the Econometric Society, a member of the Executive Committee of the American Economic Association and President of Economic Security Planning, Inc., a company specializing in financial planning software. Professor Kotlikoff received his B.A. in Economics from the University of Pennsylvania in 1973 and his Ph.D. in Economics from Harvard University in 1977. From 1977 through 1983 he served on the faculties of economics of the University of California, Los Angeles and Yale University. In 1981-82 Professor Kotlikoff was a Senior Economist with the President’s Council of Economic Advisers. Professor Kotlikoff is coauthor (with Alan Auerbach) of Macroeconomics: An Integrated Approach and Dynamic Fiscal Policy; author of Generational Accounting, What Determines Savings?; coauthor (with Daniel Smith) of Pensions in the American Economy; and coauthor (with David Wise) of The Wage Carrot and the Pension Stick. In addition, he has published extensively in professional journals, newspapers and magazines.