Academic literature on the topic 'Effect of social security taxes on'

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Journal articles on the topic "Effect of social security taxes on"

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Ma, Xinxin, and Dongyang Zhang. "The Incidence of Social Security Payroll Taxes: Evidence From China." International Journal of Financial Research 9, no. 4 (August 21, 2018): 1. http://dx.doi.org/10.5430/ijfr.v9n4p1.

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The Chinese government enforced public security system reform in the economic transition period. Now, the enterprise’ social insurance premium, a kind of payroll tax, is nearly 40% of the total wage in China. It is thought enterprises may transfer the burden of payroll taxes to workers by reducing their wages. Does the level of an enterprise’s social security payroll taxes influence their workers’ wages? Using the Chinese Large and Medium-size Manufacturing Enterprises (CLMME) dataset to construct an enterprise panel data from 2004 to 2007, we employ an empirical study to provide evidence on the issue. We utilize the fixed effects model, random effects model and Generalized Method of Moments (GMM) method to address the heterogeneity problem, initial dependent problem and endogenous problem. It is found that in general, increased social security payroll taxes negatively affect the workers’ wages, which indicates that many enterprises may transfer the payroll taxes burden onto their workers. Increased social security payroll taxes may decrease the wage levels for workers in both the public sector and the private sector, but the negative effect is greater for workers in the private sector than in the public sector.
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Jones, John, and Yue Li. "The Effects of Collecting Income Taxes on Social Security Benefits." Federal Reserve Bank of Richmond Working Papers 17, no. 02 (January 26, 2017): 1–49. http://dx.doi.org/10.21144/wp17-02.

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Jones, John Bailey, and Yue Li. "The effects of collecting income taxes on Social Security benefits." Journal of Public Economics 159 (March 2018): 128–45. http://dx.doi.org/10.1016/j.jpubeco.2018.01.004.

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Djindjic, Srdjan. "The redistributive effects of personal taxes and social benefits in the Republic of Serbia." Ekonomski anali 59, no. 203 (2014): 91–117. http://dx.doi.org/10.2298/eka1403091d.

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In this paper we measure the influence of the instruments of Serbia?s fiscal system - personal taxes (personal income tax and social security contributions) and social benefits (means tested and nonmeans tested) - on income redistribution, using the latest data from the Household Budget Survey 2012. We analyse the redistributive effects of the fiscal system for the year 2013 and of the fiscal system that has been functioning since 1st January 2014. We find that the redistributive effect reduces income inequality by about 50% in both observed years. Social benefits create 98% of vertical redistribution (2013), whereas personal taxes initiate 2% (2013). State pensions, means-tested social benefits, and social security contributions are most important in reducing inequality in Serbia (2013). The partial fiscal reform (2014) has not changed the rank of the focused fiscal instruments.
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Diamond, Peter, and John Geanakoplos. "Social Security Investment in Equities." American Economic Review 93, no. 4 (August 1, 2003): 1047–74. http://dx.doi.org/10.1257/000282803769206197.

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This paper explores the general-equilibrium impact of social security portfolio diversification into private securities, either through the trust fund or private accounts. The analysis depends critically on heterogeneities in saving, production, assets, and taxes. Limited diversification weakly increases interest rates, reduces the expected return on short-term investment (and the equity premium), decreases safe investment, increases risky investment, and increases a suitably weighted social welfare function. However, the effects on aggregate investment, long-term capital values, and the utility of young savers hinges on assumptions about technology. Aggregate investment and long-term asset values can move in opposite directions.
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GODA, GOPI SHAH, JOHN B. SHOVEN, and SITA NATARAJ SLAVOV. "Work incentives in the Social Security Disability benefit formula." Journal of Pension Economics and Finance 18, no. 2 (April 15, 2018): 165–89. http://dx.doi.org/10.1017/s1474747218000136.

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AbstractWe examine the connection between taxes paid and benefits accrued under the Social Security Disability Insurance (SSDI) program on both the intensive and extensive margins. We perform these calculations for stylized workers given the existing benefit structure and disability hazard rates. On the intensive margin, we examine the effect of an additional dollar of earnings on the marginal payroll taxes contributed and future benefits earned. We find that the present discounted value of disability benefits received from an additional dollar of earnings, net of the SSDI payroll tax, generally declines with age, becoming negative around age 40 and reaching almost zero at age 63. On the extensive margin, we determine the effect of working an additional year on the additional payroll taxes and future benefits as a percentage of income. The return to working an additional year at an income level just large enough to earn Social Security credits for the year is large and positive through age 60. However, the return to working an additional full year is substantially smaller and becomes negative at approximately age 57. Thus, older workers face strong incentives to earn enough to obtain creditable coverage through age 60, but they face disincentives for additional earnings. In addition, workers aged 61 and older face work disincentives at any level of earnings. We repeat this analysis for stylized workers at different levels of earnings and find that, while the program transfers resources from high earners to low earners, the workers experience similar patterns in the returns to working.
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Cok, Mitja, Ivica Urban, and Miroslav Verbic. "Income redistribution through taxes and social benefits: The case of Slovenia and Croatia." Panoeconomicus 60, no. 5 (2013): 667–86. http://dx.doi.org/10.2298/pan1305667c.

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The article analyses the redistributive effect attained by personal income tax, social security contributions and social benefits in Slovenia and Croatia. The redistributive effect is decomposed first to reveal progressivity and horizontal inequity effects, and further to show contributions of different tax and benefit instruments. Even though both countries started from the same socioeconomic background two decades ago, the current results reveal divergence that is a consequence of diverse development during this period. The results indicate that Croatia experienced significantly higher pre-fiscal income inequality and lower redistributive effect than Slovenia. Horizontal inequity effects, though, were higher in Slovenia than in Croatia. In both countries, the meanstested social benefits exerted an over-proportionate influence on the vertical effect, suggesting a strong impact of the welfare state on income position of their residents, but also induced a large amount of horizontal inequity. In Slovenia, the non-means-tested benefits slightly increased income inequality.
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Kalaš, Branimir, Vera Mirović, and Jelena Andrašić. "Estimating the Impact of Taxes on the Economic Growth in the United States." Economic Themes 55, no. 4 (December 1, 2017): 481–99. http://dx.doi.org/10.1515/ethemes-2017-0027.

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AbstractIn a research paper, the authors provide an empirical approach to taxes and economic growth in the United States in the period 1996-2016. The basic goal is to explore how taxes affect economic growth. The subject of the research is measuring the effects of tax revenue growth and tax form as a personal income tax, corporate income tax and social security contributions on gross domestic product as a proxy for economic growth. Methodology framework includes several tests to clear the potential problem of heteroscedasticity, autocorrelation, multicollinearity and specification of the model. Based on diagnostic tests, a regression model is adequately created where fundamental econometric procedures are applied. Correlation matrix reflects a strong and positive relationship between tax revenue growth and corporate income tax on the one side and gross domestic product growth, on the another side. Also, personal income tax and social security contributions are weakly related to gross domestic product growth. The model shows a significant effect of tax revenue growth and social security contributions, while personal income tax and corporate income tax do not have a significant impact on gross domestic product growth. Interestingly, personal income tax as the main tax form in the tax structure of the United States has no significant impact on economic growth compared to social security contributions which percentage share is lesser.
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Compson, Michael, and Ron Durst. "The Effects Of Changes In Federal Income And Social Security Taxes On Farmers." Journal of Agricultural and Applied Economics 24, no. 1 (July 1992): 261–69. http://dx.doi.org/10.1017/s0081305200026170.

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AbstractThis paper examines the impact of the Tax Reform Act of 1986 and the Social Security Amendments of 1983 on effective tax rates and average tax payments for farmers. The 1987 and 1988 Internal Revenue Service Individual Public Use Tax Files were used to estimate 1987 and 1990 tax rates and burdens. Results suggest that despite recent reductions in marginal income tax rates, the Federal income tax continues to be progressive. However, the regressive nature of the social security and self-employment tax greatly reduces the progressivity of the combined Federal income and payroll tax burden. For most farmers, combined social security and self-employment tax payments exceed Federal income tax liability.
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Leu, Robert E., Rene L. Frey, and Brigitte Buhmann. "Taxes, Expenditures and Income Distribution in Switzerland." Journal of Social Policy 14, no. 3 (July 1985): 341–60. http://dx.doi.org/10.1017/s0047279400014781.

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AbstractIn this paper, we analyse the impact of government policies on income distribution and poverty in Switzerland. First, we give an overview of the Swiss welfare system and provide an estimate of the poverty problem in this country. Second, we discuss some major problems of fiscal incidence analysis. Third, we examine the impact of taxes and expenditures on income distribution in Switzerland using a budget incidence approach. The analysis is based mainly on the first nationwide representative Income and Wealth Survey 1980 conducted by the authors. The major findings are the following:1 The government budget, including the social security system, has a significant redistributive effect which is due mainly to expenditures rather than to taxation.2 Direct taxes reduce income inequality, measured by the Gini coefficient; indirect taxes increase it. The net effect of all taxes is to reduce income inequality.3 The redistributive effect of social welfare expenditures is larger than that of other government expenditures.
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Dissertations / Theses on the topic "Effect of social security taxes on"

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Frias, Anguiano Judith Alejandra. "Unions, taxes, and the changing Mexican labor market, 1990-2007." Diss., Restricted to subscribing institutions, 2008. http://proquest.umi.com/pqdweb?did=1692785511&sid=1&Fmt=2&clientId=1564&RQT=309&VName=PQD.

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Veen, Anthonius Peter van. "Studies in wage bargaining the influence of taxes and social security contributions on wages /." Maastricht : Maastricht : Universitaire Pers Maastricht ; University Library, Maastricht University [Host], 1997. http://arno.unimaas.nl/show.cgi?fid=5916.

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Duffy, Shawn P. "Social Security : a present value analysis of Old Age Survivors Insurance (OASI) taxes and benefits /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA306111.

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Thesis (M.S. in Management) Naval Postgraduate School, December 1995.
Thesis advisor(,):David R. Henderson, Katsuaki L. Terasawa. "December 1995." Includes bibliographical references. Also available online.
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Ricketts, Robert C. (Robert Carlton). "Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331574/.

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The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabilities for sample taxpayers under tax law in effect in 1980, 1984 and 1988 and under fourteen proposals for social security reform (under 1988 law). The results indicated that the income tax distribution was almost 25 percent more progressive under 1988 tax law than under 1980 tax law. In contrast, the combined distribution of income and social security taxes was almost 25 percent less progressive under 1988 income and social security tax law relative to 1980. Two types of social security tax reform were analyzed. One type consisted of reforms to the basic social security tax structure, such as removal of the earnings ceiling, provision of exemptions and replacement of the current single tax rate with a two-tiered graduated rate structure. The second type of reform consisted of proposals to expand the theoretical tax base subject to the social security levy. The results suggested that these reforms could generate substantial increases in progressivity in the combined tax distribution. In general, it would appear that changes in the social security tax structure could generate greater improvements in progressivity than expansion of the theoretical tax base, although the greatest improvement was associated with a combination of these two reforms. With regard to horizontal equity, expansion of the theoretical tax base generated the most improvement.
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Beach, Robert R. "Essays in social security: net of benefits tax rates, labor supply, savings and welfare." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54489.

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In the standard case in which the interest rate is assumed to be greater than the rate of population growth, implementation of a social security program leads to a reduction in capital formation and a loss of welfare of the representative individual. This dissertation asks whether the parameters of a stylized social security program can be manipulated to reduce this welfare loss. By attaching weights to the earnings used in computing the average monthly earnings, an instrument is created which the social security administrator can use to manipulate the net marginal tax rates and the relative cost of leisure between years. If, as a result, aggregate savings increase, then steady-state welfare may also increase. The effect of changing the weights in the benefit formula is considered first in a simple three-period partial equilibrium model. Individuals work for two periods and are retired in the third. It is shown, under assumptions of separability, that first-period labor supply must go up and second-period labor supply must go down in response to an increase in the earnings weight attached to the first period. Furthermore, although there is an element of ambiguity, a strong case can be made that aggregate savings must increase. It is also shown that, contrary to intuition, a zero net tax is not neutral and in fact must lead to a reduction in capital formation and welfare. These same issues are then considered in a many-period model in which interest rates and wage rates are allowed to respond to changes in aggregate savings. It is found that alternatives to the current program that provide more weight to earnings of younger workers can reduce the welfare loss by a small amount. Because of the intractability of the many-periods case a computer simulation is used to perform the analysis. In addition, the adjustment costs of a public savings program are considered. (Feldstein, among others, has suggested that social security be used as a vehicle for a public savings program to increase private investment in the economy.) It is shown that while such a program would adversely affect that welfare of a number of generations, these welfare losses are quite small: less than 0.05% for all the cases considered.
Ph. D.
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Shin, Raymond K. "The effect of age on workers' social security plans." Connect to Electronic Thesis (CONTENTdm), 2009. http://worldcat.org/oclc/449174092/viewonline.

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Barbosa, Daniel Marchionatti. "Não-cumulatividade da Cofins e do PIS." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/31324.

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Esta monografia tem por objetivo delimitar natureza jurídica, eficácia e conteúdo da não-cumulatividade da Cofins e do PIS, prevista no art. 195, §12, da Constituição, bem como avaliar a legislação em vigor quanto a sua compatibilidade com a Constituição. Para tanto, inicia-se com histórico acerca da introdução da não-cumulatividade das contribuições. Após, avalia-se a aplicabilidade do art. 195, §12, definindo-se-lhe como norma de competência, limitadora ao poder de tributar, servindo como parâmetro de controle de constitucionalidade, inclusive em relação à legislação anterior a sua promulgação. É analisado o conteúdo do art. 195, §12. Verifica-se a quais contribuições a norma se aplica, bem como o que deve ser entendido por “setores da atividade econômica” e por “não-cumulativas”. Então, é avaliada a natureza jurídica da norma que prevê a não-cumulatividade das contribuições, verificando-se tratar de regra, contendo o conceito jurídico indeterminado não-cumulatividade. São analisados critérios para concretização do conceito não-cumulatividade. Após, são verificados outros critérios de delimitação do espaço de decisão do legislador na configuração das contribuições que não decorrem diretamente do conceito jurídico indeterminado não-cumulatividade, mas de sua articulação com a estrutura das contribuições em questão, ou com o princípio da igualdade. Na segunda parte do trabalho, é verificada a compatibilidade da legislação em vigor com a Constituição. Avalia-se a constitucionalidade das escolhas do legislador quanto ao método de cálculo, tipo e modalidade de tributo e alíquota de apuração de créditos.
This work aims to define the legal nature, content and effectiveness of the non-accumulation clause, provided in art. 195, § 12 of the Constitution, for the social security taxes Cofins and PIS, levied on incomes, and to evaluate the current legislation regarding its compatibility with the Constitution. To do so, it starts with a brief history of the non-cumulative contributions. Afterwards, evaluates the applicability of art. 195, § 12, defining it as a standard of competence, limiting the taxation power, serving as a control parameter of judicial review. After that, it analyzes the content of art. 195, § 12. Inquires to which taxes it applies, as well as what is meant by "economic sectors" and "non-cumulative." Then, it evaluates the legal nature of the constitutional statute in which the non-cumulative contributions are state. The non-accumulation clause is defined as a rule that contains the indeterminate legal standard non-accumulation. Afterwards, it analyzes the criteria for establishing the area of decision of the legislature in filling the standard. Following, are checked other criteria to define the scope of the legislature's decision. The second part of the work verifies the compatibility of existing legislation with the Constitution. It evaluates the constitutionality of the legislature's choices regarding the method of calculation, type and form of tax rate and calculation of credits.
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Ležáková, Kamila. "Komparace příspěvků na sociální zabezpečení u vybraného podniku v České republice a ve Velké Británii." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444227.

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The theoretical part of the thesis defined taxes and social policy generally. Next, the thesis is focused on social insurance, social security, and social services in the Czech Republic and Great Britain. The company KOVO BUDISOV, s.r.o. is analysed in the practical part. Social security contributions are calculated according to Czech and British legislation and they are compared subsequently.
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Onaran, Özlem, and Valerie Bösch. "The effect of globalization on the distribution of taxes and social expenditures in Europe: Do welfare state regimes matter?" WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/2795/1/workingpaper40_oezlem_boesch_online.pdf.

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This paper estimates the effect of globalization on the implicit tax rates (ITR) on capital income, labor income and consumption, and the share of social protection expenditures in total public expenditures in Western and Eastern Europe. It tests the coexistence of efficiency and compensation effects of globalization on the expenditure as well as the revenue sides of government budgets. In Western Europe, globalization leads to an increase in social expenditures; however these expenditures are to an increasing extent financed by taxes on labor income. There is no effect of the ITR on capital income, whereas the ITR on consumption decreases. There are important differences between the welfare states. In the conservative regimes, social expenditures increase due to globalization, but they are financed to an increasing extent by taxes on labor. In the social democratic regimes, not only social expenditures, but also the ITRs on capital income and consumption decrease as a result of globalization, whereas the ITR on labor income increases. In the liberal regimes, the ITR on labor income is rising, while social expenditures and the ITR on consumption is declining. In the southern regimes, the ITRs on both capital income and consumption are decreasing. In the CEE NMS, on average, there seems to be no statistically significant effect of globalization on social expenditures nor on the ITR on capital and labor income. Globalization affects only the ITR on consumption, leading to a decline. However, different welfare regimes react differently: there is a negative effect of globalization on social spending in the Baltic countries, and a negative effect on the ITR on capital income in the post-communist European regimes. (author's abstract)
Series: Discussion Papers SFB International Tax Coordination
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劉穎. "中國城鎮開徵社會保障稅的必要性和可行性研究." Thesis, University of Macau, 2005. http://umaclib3.umac.mo/record=b1636897.

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Books on the topic "Effect of social security taxes on"

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Cashell, Brian. Social security: The macroeconomic effects of cutting payroll taxes. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1991.

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Leimer, Dean R. Lifetime redistribution under the social security program: A literature synopsis. Washington, D.C: Social Security Administration, Office of Research, Evaluation and Statistics, 1999.

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Cashell, Brian. Social security: The economic effects of reducing the payroll tax rate. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1990.

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Kollmann, Geoffrey. Social security: The effect of economic variations on benefits. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1992.

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Clavijo, Sergio. Fiscal effects of the 1993 Columbian pension reform. [Washington, D.C.]: International Monetary Fund, Western Hemisphere Department, 1998.

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Coronado, Julia Lynn. Long run effects of social security reform prosposals on lifetime progressivity. Cambridge, MA: National Bureau of Economic Research, 2000.

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Pastore, José. Encargos sociais: Implicações para o salário, emprego e competitividade. São Paulo: Editora LTr, 1997.

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Kaltenborn, Bruno. Arbeitsmarkteffekte subventionierter Sozialabgaben. Nürnberg: Bundesanstalt für Arbeit, 1999.

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S, Feldstein Martin. Two percent personal retirement accounts: Their potential effects on Social Security tax rates and national saving. Cambridge, MA: National Bureau of Economic Research, 1998.

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Cross, Timothy L. Social Security tax. Corvallis, Or: Extension Service, Oregon State University, 1990.

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Book chapters on the topic "Effect of social security taxes on"

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Nakamura, Alice, and Ging Wong. "Canada’s Social Security Programs and Payroll Taxes." In Labor Market Policies in Canada and Latin America: Challenges of the New Millennium, 109–34. Boston, MA: Springer US, 2001. http://dx.doi.org/10.1007/978-1-4757-3347-1_5.

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Kesselman, Jonathan R. "Payroll Taxes in the Finance of Social Security." In Labor Market Policies in Canada and Latin America: Challenges of the New Millennium, 135–58. Boston, MA: Springer US, 2001. http://dx.doi.org/10.1007/978-1-4757-3347-1_6.

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Krasny, Yoel. "The Effect of Social Status on Decision-Making and Prices in Financial Networks." In Security and Privacy in Social Networks, 85–131. New York, NY: Springer New York, 2012. http://dx.doi.org/10.1007/978-1-4614-4139-7_6.

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Hurd, Michael D. "The Effect of Changes in Social Security on Bequests." In Public Pension Economics, 157–76. Vienna: Springer Vienna, 1993. http://dx.doi.org/10.1007/978-3-7091-6665-9_9.

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Akalin, Neziha, Andrey Kiselev, Annica Kristoffersson, and Amy Loutfi. "An Evaluation Tool of the Effect of Robots in Eldercare on the Sense of Safety and Security." In Social Robotics, 628–37. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-70022-9_62.

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Shumilina, Vera, and Sergey Nikitin. "BANKRUPTCY IN SMALL BUSINESS IN CONNECTION WITH THE PANDEMIC." In Business security management in modern conditions, 229–39. au: AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/chapter_60258635e9e650.37516173.

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The coronavirus pandemic has had serious economic consequences. As a result, the demand for consumer goods and services has fallen sharply, and the service sector is suffering huge losses. Accordingly, revenue also fell, while the mandatory costs remained unchanged: loan payments, rent payments, salaries, taxes and social contributions. The resulting cash gap is likely to lead to massive bankruptcies.
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Chien, Chia-Li. "Effect of Delaying Claiming Social Security Benefits and Continuing to Work." In Enhancing Retirement Success Rates in the United States, 73–96. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-33620-2_6.

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Friot, Bernard. "Social security contributions, earmarked taxes and wage-earner savings in the financing of social protection: a comparison of the British and French systems." In The Dynamics of Wage Relations in the New Europe, 72–86. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4445-6_7.

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Wang, Yanzhong. "A Study on the Income Redistribution Effect of Social Security in China: A Case Study on Social Insurance." In Research Series on the Chinese Dream and China’s Development Path, 111–34. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-5643-7_8.

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Shumilina, Vera, and Anna Shirokoborodova. "TAX POLICY AS A FACTOR OF ENSURING THE ECONOMIC SECURITY OF THE STATE." In Directions for improving the economic security of the Russian Federation in the context of economic recession and pandemic, 76–88. au: AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/chapter_6026917073a424.68313331.

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Taxes play an important role in the development of the economy, improving the quality of life, raising the level of social, economic, political and military components. This article is devoted to tax policy as a factor in ensuring the economic security of the state. The article considers the main types of tax policy of states existing at this stage, analyzes the tax policy of the Russian Federation, its subjects, principles of construction, goals and methods.
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Conference papers on the topic "Effect of social security taxes on"

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Kostyukov, Aleksander, and Kirill Maslov Maslov. "The Role of National Fiscal Security and Tax Sovereignty in Collection of Taxes." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.33.

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Negara, Gustia Ikra, Rahmi Surya Dewi, and Ernita Arif. "E-PR Effect of Directorate General of Taxes in the Industrial Era 4.0 in Forming Taxation Images." In 6th International Conference on Social and Political Sciences (ICOSAPS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201219.032.

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Qiu, Baojun, Kristinka Ivanova, John Yen, and Peng Liu. "Study of effect of node seniority in social networks." In 2010 IEEE International Conference on Intelligence and Security Informatics. IEEE, 2010. http://dx.doi.org/10.1109/isi.2010.5484756.

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Yong-yong, Sun, and Liao Nan. "Notice of Retraction: The effect of social security on saving." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5882714.

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Purba, Andreas. "Psychological Effect Of Bpjs Health Social Security participation In Perdagangan City Community." In Proceedings of the 1st International Conference of Global Education and Society Science, ICOGESS 2019,14 March, Medan, North Sumatera, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.14-3-2019.2291962.

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Ton, Yabes. "Analysis of Effect of Religiusity on Change Social Community in the Environmental Security." In 3rd International Conference of Computer, Environment, Agriculture, Social Science, Health Science, Engineering and Technology. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0010045304870492.

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Santoso, Ariadi, Kartika Yuliari, Priyo Priyantoro, and Sudjiono. "The Effect of Security and Trust on Online Purchasing Decisions at Shopee by Kadiri University Students." In 3rd International Conference on Social Sciences (ICSS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201014.172.

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Novialeta, Natasya, and Muhammad Ramadhan Slamet. "The Effect of Security, Information Availability, Delivery, Quality, Price and Time on Online Shopping Consumer Satisfaction." In The International Conference on Applied Economics and Social Science. SCITEPRESS - Science and Technology Publications, 2020. http://dx.doi.org/10.5220/0010353500050011.

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Ekwuabu, C. B., C. B. Chikere, and O. Akaranta. "Effect of Different Nutrient Amendments on Eco-Restoration of a Crude Oil Polluted Soil." In SPE African Health, Safety, Security, Environment, and Social Responsibility Conference and Exhibition. Society of Petroleum Engineers, 2016. http://dx.doi.org/10.2118/183608-ms.

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Lu, Quan, and Yiting Lu. "Notice of Retraction: Social security and household consumption: Historical experience, effect mechanism and policy suggestions." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5882202.

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Reports on the topic "Effect of social security taxes on"

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Borella, Margherita, Mariacristina De Nardi, and Fang Yang. The Effects of Marriage-Related Taxes and Social Security Benefits. Cambridge, MA: National Bureau of Economic Research, October 2017. http://dx.doi.org/10.3386/w23972.

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Smetters, Kent. Social Security Privatization with Elastic Labor Supply and Second-Best Taxes. Cambridge, MA: National Bureau of Economic Research, February 2005. http://dx.doi.org/10.3386/w11101.

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Borella, Margherita, Mariacristina De Nardi, and Fang Yang. Are Marriage-Related Taxes and Social Security Benefits Holding Back Female Labor Supply? Cambridge, MA: National Bureau of Economic Research, July 2019. http://dx.doi.org/10.3386/w26097.

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Razin, Assaf, and Edith Sand. Migration-Regime Liberalization and Social Security: Political-Economy Effect. Cambridge, MA: National Bureau of Economic Research, May 2009. http://dx.doi.org/10.3386/w15013.

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Maurer, Raimond, Olivia Mitchell, and Ralph Rogalla. The Effect of Uncertain Labor Income and Social Security on Life-cycle Portfolios. Cambridge, MA: National Bureau of Economic Research, January 2010. http://dx.doi.org/10.3386/w15682.

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Krueger, Alan, and Jorn-Steffen Pischke. The Effect of Social Security on Labor Supply: A Cohort Analysis of the Notch Generation. Cambridge, MA: National Bureau of Economic Research, May 1991. http://dx.doi.org/10.3386/w3699.

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McInerney, Melissa, and Kosali Simon. The Effect of State Workers' Compensation Program Changes on the Use of Federal Social Security Disability Insurance. Cambridge, MA: National Bureau of Economic Research, April 2010. http://dx.doi.org/10.3386/w15895.

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Lazonick, William, Philip Moss, and Joshua Weitz. The Unmaking of the Black Blue-Collar Middle Class. Institute for New Economic Thinking Working Paper Series, May 2021. http://dx.doi.org/10.36687/inetwp159.

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In the decade after the Civil Rights Act of 1964, African Americans made historic gains in accessing employment opportunities in racially integrated workplaces in U.S. business firms and government agencies. In the previous working papers in this series, we have shown that in the 1960s and 1970s, Blacks without college degrees were gaining access to the American middle class by moving into well-paid unionized jobs in capital-intensive mass production industries. At that time, major U.S. companies paid these blue-collar workers middle-class wages, offered stable employment, and provided employees with health and retirement benefits. Of particular importance to Blacks was the opening up to them of unionized semiskilled operative and skilled craft jobs, for which in a number of industries, and particularly those in the automobile and electronic manufacturing sectors, there was strong demand. In addition, by the end of the 1970s, buoyed by affirmative action and the growth of public-service employment, Blacks were experiencing upward mobility through employment in government agencies at local, state, and federal levels as well as in civil-society organizations, largely funded by government, to operate social and community development programs aimed at urban areas where Blacks lived. By the end of the 1970s, there was an emergent blue-collar Black middle class in the United States. Most of these workers had no more than high-school educations but had sufficient earnings and benefits to provide their families with economic security, including realistic expectations that their children would have the opportunity to move up the economic ladder to join the ranks of the college-educated white-collar middle class. That is what had happened for whites in the post-World War II decades, and given the momentum provided by the dominant position of the United States in global manufacturing and the nation’s equal employment opportunity legislation, there was every reason to believe that Blacks would experience intergenerational upward mobility along a similar education-and-employment career path. That did not happen. Overall, the 1980s and 1990s were decades of economic growth in the United States. For the emerging blue-collar Black middle class, however, the experience was of job loss, economic insecurity, and downward mobility. As the twentieth century ended and the twenty-first century began, moreover, it became apparent that this downward spiral was not confined to Blacks. Whites with only high-school educations also saw their blue-collar employment opportunities disappear, accompanied by lower wages, fewer benefits, and less security for those who continued to find employment in these jobs. The distress experienced by white Americans with the decline of the blue-collar middle class follows the downward trajectory that has adversely affected the socioeconomic positions of the much more vulnerable blue-collar Black middle class from the early 1980s. In this paper, we document when, how, and why the unmaking of the blue-collar Black middle class occurred and intergenerational upward mobility of Blacks to the college-educated middle class was stifled. We focus on blue-collar layoffs and manufacturing-plant closings in an important sector for Black employment, the automobile industry from the early 1980s. We then document the adverse impact on Blacks that has occurred in government-sector employment in a financialized economy in which the dominant ideology is that concentration of income among the richest households promotes productive investment, with government spending only impeding that objective. Reduction of taxes primarily on the wealthy and the corporate sector, the ascendancy of political and economic beliefs that celebrate the efficiency and dynamism of “free market” business enterprise, and the denigration of the idea that government can solve social problems all combined to shrink government budgets, diminish regulatory enforcement, and scuttle initiatives that previously provided greater opportunity for African Americans in the government and civil-society sectors.
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Bosch, Mariano, Stephanie González, and María Teresa Silva Porto. Chasing Informality: Evidence from Increasing Enforcement in Large Firms in Peru. Inter-American Development Bank, March 2021. http://dx.doi.org/10.18235/0003128.

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Evasion of labor market regulations in middle income countries is systemic. This is generally known as informality. In Latin America, where less than 50% of workers are registered with social security, this is a permanent phenomenon and encompasses a variety of economic realities ranging from subsistence self-employment to evasion of certain regulations including social security contributions. In this study we analyze the role of enforcement in curbing informality in large formal firms in Peru, where informality levels are around 70%. Through the Peruvian National Labor Control Superintendence (SUNAFIL) we randomly sent 697 letters to formal Peruvian firms of more than 50 workers, indicating their obligation to enroll workers in social insurance systems (health and pensions). Two types of letters were sent, one with a deterrence message and one emphasizing the benefits of formalization. One year after the letters were sent, we found a positive and statistically significant effect on the number of workers enrolled in social security (9.8% on average). Only strict deterrence messages had a significant impact, and only in very large firms. This evidence suggests that there is room for improvement in compliance with labor regulations through more proactive monitoring and behavioral tools such as reminders, but effects could be concentrated in the largest firms.
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