Suchergebnisse

The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.

Front Cover -- Title Page -- Copyright Information -- Table of Contents -- Preface -- Introduction -- How Will Retirement Saving Change by 2050? Prospects for the Millennial Generation -- Changing Wealth Accumulation Patterns: Evidence and Determinants -- How Does Gender Equality Affect Women in Retirement? -- A Retirement Dashboard for the United States -- Retirement Plans for Contingent Workers: Issues and Options -- Supplemental Transitions Accounts for Retirement: A Proposal to Increase Retirement Income Security and Reform Social Security -- State-Sponsored Retirement Saving Plans: New Approaches to Boost Retirement Plan Coverage -- Structuring State Retirement Saving Plans: A Guide to Policy Design and Management Issues -- Public Pensions in Flux: How the Federal Government's Experiences Can Inform State Responses -- You Get What You Pay For: Guaranteed Returns in Retirement Saving Accounts -- From Saving to Spending: A Proposal to Convert Retirement Account Balances into Automatic and Flexible Income -- When Income Is the Outcome: Reducing Regulatory Obstacles to Annuities in 401(k) Plans -- Retirement Tontines: Using a Classical Finance Mechanism as an Alternative Source of Retirement Income -- Contributors -- Chapter Credits -- Index -- Back Cover.