Net Marginal Social Security Tax Rates over the Life Cycle

Optimal Marginal Tax Rates for Low Incomes:

Previous studies have shown that the optimal marginal tax rate at the bottom of the income distribution may be positive, negative, or even zero. This paper reexamines this problem in a unified framework and tries to evaluate the arguments. It turns out that the case for positive marginal tax rates is quite strong, whereas negative marginal tax rates seem to be based on a misconception.

Investigate the Quality of Social Security Organization Policy-Making on Social Security Pensioners Life Style Changes

This article has been done with aims to investigate impact of the quality of social security organization policy-making on pensioners' life style in that organization in the city of Mahabad and based on the criteria of environmental, Economic, Social, Political, Health, Personal security, life expectancy, housing and other services have been research case that are the most important factors tha...

Who Pays the Social Security Tax?

An Analysis of Effective Marginal Tax Rates in Quebec

This article draws up a portrait of effective marginal tax rates (EMTRs) on labour income in Quebec. It aims at allowing a better understanding of the impact of tax policy on the behavior of economic agents. Using an accounting microsimulation model that reproduces the system of taxes and transfers in 2002 Quebec, we measure the EMTRs that result from the interaction of the mechanisms of income...

Negative marginal tax rates and heterogeneity 1 Philippe

Heterogeneity is likely to be an important determinant of the shape of optimal tax schemes. This article addresses the issue in a model à la Mirrlees with a continuum of agents. The agents di er in their productivities and opportunity costs of work, but their labor supplies depend only on a unidimensional combination of their two characteristics. Conditions are given under which the standard re...