National Tax Journal articles from September 1994

National Tax Journal archives from September 1994

Health care reform: putting the pieces together. (Tax Policy and the Social Agenda)
September 1, 1994... Since President Clinton began his term in office, the administration and Congress have considered a staggering number of health reform options aimed at the goal of universal coverage and slowing the growth in health care costs. This paper...

Implementing mandates: can we do it? (Tax Policy and the Social Agenda)
September 1, 1994... THE ROLE OF MANDATES IN HEALTH CARE REFORM Health care policy is at a remarkable threshold. President Clinton has drawn a line in the sand,. he ran for election on a platform of health care reform and has introduced comprehensive...

Labor market effects of the administration's health proposal. (Tax Policy and the Social Agenda)
September 1, 1994... This paper examines the probable impact of the administration's health proposal on the nation's job market. Although the complexity of the proposal and of the current United States health insurance system makes this analysis difficult, several...

Marginal tax rates and health care reform. (Tax Policy and the Social Agenda)
September 1, 1994... INTRODUCTION Major health reform initiatives that promise substantial decreases in the number of uninsured generally include large increases in subsidies to the poor and near-poor. The design of subsidy and financing mechanisms involves...

Some effects of tax caps on insurance pricing and coverage rates. (Tax Policy and the Social Agenda)
September 1, 1994... INTRODUCTION This paper examines the effects of limitations on the excludability of employer-provided health insurance from taxable income on the pricing policies of insurance companies. Concentrating on the demand side, standard...

Tax caps on employment-based health insurance. (Tax Policy and the Social Agenda)
September 1, 1994... The exclusion from tax of employer contributions toward employees, health insurance creates a price subsidy for health insurance. An employee who earns income in the form of health insurance avoids the income and payroll taxes that would be due...

Promoting smokers' welfare with responsible taxation. (Tax Policy and the Social Agenda)
September 1, 1994... INTRODUCTION There are several possible rationales for taxing cigarettes and other tobacco products. Doing so will discourage smoking, which is of potential benefit, both to the individual smoker and to society at large. Cigarette taxes...

This tax's for you: the case for higher beer taxes. (Tax Policy and the Social Agenda)
September 1, 1994... INTRODUCTION During the early 1970s, a states lowered their drinking age. Eighteen-year-olds had won the right to vote (with the adoption of the 26th Amendment in 1970) and were being drafted to fight in Viet Nam; depriving them of...

Cigarette taxes to fund health care reform. (Tax Policy and the Social Agenda)
September 1, 1994... President Clinton presented a comprehensive plan for universal health care in September 1993. Among the proposed sources of financing is a $0.75 increase in the current $0.24 per pack federal cigarette tax. The tax increase is about 42 percent...

Promoting work through the EITC. (earned income tax credit) (Tax Policy and the Social Agenda)
September 1, 1994... For low-income families, the earned income tax credit (EITC)(1) makes work pay in two ways. Unlike any other cash assistance program for low-income families, the EITC requires recipients to work. Moreover, the credit amount initially increases...

The earned income tax credit and some fundamental institutional dilemmas of tax-transfer integration. (Tax Policy and the Social Agenda)
September 1, 1994... The earned income tax credit (EITC) has enjoyed remarkable political success in the 1990s. Legislation in 1990 and 1993 transformed the EITC from a relatively obscure program into one of the federal government's largest cash transfer...

Taxes and the poor: a microsimulation study of implicit and explicit taxes. (Tax Policy and the Social Agenda)
September 1, 1994... Low-income households may pay a variety of explicit taxes on earnings. Benefits from income transfer programs may also fall with earnings, imposing implicit taxes. The cumulative burden of explicit and implicit taxes can be severe. For example,...

Implications of health reform for state and local fiscal policy. (Tax Policy and the Social Agenda)
September 1, 1994... Health care reform is a central public policy issue at the state as well as the federal level. Currently, the states are focused on the federal health reform debate and its potential impact on state finances and health care delivery systems....

State welfare reform: integrating tax credits and income transfers. (Minnesota) (Tax Policy and the Social Agenda)
September 1, 1994... INTRODUCTION A major goal of welfare reform is the provision of greater incentives to move from welfare to self-sufficiency. A common reform strategy is to increase work incentives by raising the amount that a low-income family can gain...

Issues in financing the Superfund. (Tax Policy and the Social Agenda)
September 1, 1994... Enacted in 1980, the Superfund program has been concerned primarily with the cleanup of landfill sites that were Previously contaminated through the disposal of hazardous substances. This focus on the retroactive cleanup of sites has generated...

Packaging taxes and recycling incentives: the German Green Dot program. (Tax Policy and the Social Agenda)
September 1, 1994... The German packaging ordinance known as Der Grune Punkt, or Green Dot, has sparked debate on the issue of demand-side waste management in this country, and has also been the arche-type for similar laws that have been passed in other countries....

Environmental "remediation" expenses and a natural interpretation of the capitalization requirement. (Tax Policy and the Social Agenda)
September 1, 1994... INTRODUCTION The income taxation of outlays for environmental restoration (or "remediation") has become a hot topic once again. It elicited extensive consideration a decade ago, when the focus was on the treatment of expenses of surface...