Horizontal Inequities in the German Tax-Benefit-System: The Case of Two Wage-Earner Employee Households

The question of how horizontal equity between families in the tax-benefit-system is affected by the within-household distribution of earnings has not been systematically analyzed so far. Using an arithmetic model accounting for all relevant parts of the German tax-benefit-system we explored this aspect in detail. From our calculations it became evident that the combined burden of taxes, social security contributions, and transfers was significantly affected by the distribution of earnings between spouses and that the effect differs with respect to total household income. Overall, the German tax-benefit-system favors an unequal income distribution within the household. Applying the model on empirical data taken from the most recent German Income and Expenditure Survey, we were able to quantify these effects. According to our results, total disposable income of the households analyzed would increase by about €5.5 billion per year if all wage income within households would be allocated to a single-earner.     

Small employers and health benefits: findings from the 2000 Small Employer Health Benefits Survey

Many small employers (between two and 50 workers) are making decisions about whether to offer health benefits to their workers without being fully aware of the tax advantages that can make this benefit more affordable. Fifty-seven percent of small employers did not know that they can deduct 100 percent of their health insurance premiums. Nearly one-half of small employers are not aware that workers who purchase health insurance on their own generally cannot deduct 100 percent of their health insurance premiums. Small employers are largely unaware of the laws that have been enacted by nearly all states and the federal government with the intent of making health insurance more accessible and more affordable for many small employers. More than 60 percent did not know that insurers may not deny health insurance coverage to small employers even when the health status of their workers is poor. Most employers offer sound business reasons for offering health benefits to workers. Many have found that it helps with employee recruitment and retention, increases productivity, and reduces absenteeism. Nearly 50 percent of the employers offering dependent (family) coverage report that the workers do not take coverage for their dependents because the dependents have coverage from somewhere else. Twenty-seven percent report their employees decline dependent coverage because they cannot afford the premiums. Many small employers that do not offer health benefits are potential purchasers. Twelve percent are either extremely or very likely to start offering health benefits in the next two years, and 17 percent are somewhat likely to start offering health benefits. A number of factors would increase the likelihood that a small business would seriously consider offering a health benefits plan. Two-thirds of small-business owners said they would seriously consider offering health benefits if the government provided assistance with premiums. Almost one-half would consider doing so if insurance costs fell 10 percent. In addition, one-half would be more likely to seriously consider offering a health benefits plan if employees demand it. Many small employers with health benefits have recently switched health plans, and 34 percent report that they did so within the past year. Affordability for the employer and the worker is clearly a critical factor affecting the likelihood of switching health plans. Nearly all employers who have switched health plans within the past five years cite cost as the main reason. One-third of companies offering health benefits think they will change coverage, and 5 percent think they would drop coverage if the cost of health insurance were to increase by 5 percent.     

The 1988 Nigerian population policy

The population of Nigeria is one of the fastest growing rates in the world at 2.5-3.5%/ year. The estimated population was 101.11 million in 1987 and by 2015 is projected to be 280 million. Nigeria was the 10th most populous country in 1985 and by 2025 it would be 4th. The average number of children for each woman is 6-7 and the death rate is 16/1000. A recent government policy has restricted women to 4 children. 47% of the population is under 15 years of age. Goals of the government include reducing the growth rate, improving the standard of living, and balancing the population distribution between urban and rural areas. To do this they will need to promote awareness of their population situation to all citizens, educate young people on family planning, and to enhance development in rural and urban areas by slowing the migration to the cities. Most Nigerians view this policy as discriminatory against women, and ineffective in curbing present growth in population. Religions including Catholicism, Islam and some Christian groups do not promote birth control. Although many groups oppose this policy, most realize that the country is over populated and that with the present economic situation, a reduction in growth is needed. A more acceptable policy would restrict Christians, who marry only 1 wife, to 4 children and Moslems, who can have up to 4 wives, could have only 1 child/wife or 4 children for the man, in each family. A better method would be to encourage 3 children/family because of the young age structure in the population. Even if the fertility would decline to 2 children/family there would be substantial growth for many years to come.     

ON THE OPTIMAL REALIGNMENT OF A CONTEST: THE CASE OF COLLEGE FOOTBALL

This article examines the relationship between demand and scheduling in college football. We first derive two different metrics for team quality, and then use those metrics to see how they impact attendance. We find that there is a positive interaction between the quality of the teams. Then various simulations are run to see how attendance would change under different scheduling scenarios. If teams are put into conferences based on the team quality measures, the average per game attendance only rises 1–2%. This is true if 1‐year or 10‐year quality measures are used. However, our simulation suggests that this effect would be more than offset, mainly because schools with larger capacity would play fewer home games and so aggregate attendance would fall. We discuss whether this effect would be mitigated by capacity adjustments in the longer term. (JEL L83, Z20, C78)     

Comparing Social Security reform options

Social Security is widely recognized as the nation's most effective anti-poverty program for the elderly and widow(er)s. It is so popular that it has often been dubbed the "third rail" of American politics ("touch it and you die"). As a result, changes have come slowly. For instance, in spite of years of warning in advance of the cash flow crisis of 1983, Congress waited until the last minute to act--and when it did, the action it took included a combination of tax increases and benefit reductions. By the mid-1990s, then-President Clinton was talking about the long-term financing issues faced by Social Security, but Congress did not act. President Bush has raised the same issues since 2000, and has now taken to the road to convince the nation that action should be taken now to assure the program's long-term solvency. Because Social Security is a sensitive, complicated, and emotional political topic, many concepts have been discussed but few elected officials have been willing to put forth detailed plans for fear of political backlash. The public, quite naturally, wants to know how they will be affected by "reform." In this introductory section, Figure S-1 seeks to provide a simple response to that question by following the method used in the Trustees' report, where earners maintain a constant percentage of the average wage. Take the year closest to when you were born, the earnings closest to your expected earnings this year (2005), and follow across the columns to see how much your annual benefit would be in today's dollars if you start taking benefits at age 65. For an example of a specific individual: Your 30-year-old child (born in 1975) makes a 2005 salary around $16,500. Under current law, your child's initial annual Social Security retirement benefit would be dollar 11,200 in today's dollars. However, given the projected funding shortfall currently facing the program, this promised benefit is not likely to materialize unless some sort of change is made to the program. This analysis compares "Model 2" from the President's 2001 Commission to Strengthen Social Security (which appears to have the principles for an individual account plan favored by the Bush administration) with three basic options: Current-law benefits with taxes raised to cover the shortfall over the 75-year actuarial period, by removing the existing dollar 90,000 annual wage cap and including all workers. Maintain current benefits until the revenue shortfall occurs, when a "cliff" benefit cut is imposed. A gradual reduction in current-law benefits.     

An Ontological Turn for Childhood Studies?

The so‐called ‘ontological turn’ in the social sciences has brought with it yet another layer of theoretical concerns, except that this time the interest is in ontology rather than epistemology. New materialist thinking which has emerged in recent years promises to rethink the task of social theory in ways that circumvent modernist dualisms. In this paper, I explore what this might entail for childhood studies. What might such an ontological shift which emphasises among others relationality, connectedness and materiality mean for the further development of childhood studies? How would a decentring of children and the field's overpowering concerns for studying children's perspectives/voices/standpoints help rethink childhood studies and its remit? How, in short, would a shift from the child as an independent unit of analysis and of childhood as a categorical identity to a new ontology of emerging phenomena which implicate children, adults and non‐human forces affect the field's direction in the future?     

Demography of ageing

The world's elderly population, 60 years and older, reached 251.6 million by 1950, 488 million by 1990 and, according to United Nations projection estimates, it will reach 1205.3 million in 2025. These figures mean an increase of 144% between 1950 and 1990 and of 146% between 1990 and 2025. Asia accounted for the highest number of elderly persons: 49.2%, in 1990, Europe reported 19%, Africa 6.3%, and Latin America 6.5%. On the other hand, over the next 35 years, the European region figure will decrease to 12%, while other regions will show increased percentages: 58% for Asia and around 8% for Africa and Latin America. Fertility and mortality decreases in developing countries will result in the elderly population constituting 12% of the total population in the year 2025. In this same year, Latin America will have the same high proportion of elderly persons as the world will have in the year 2020. On the other hand, some of the developed regions, such as Northern America and Europe, will reach figures around 27%. Below the average value for these regions in the year 2025 will be the former Soviet Union with 20% and Oceania with 19.2%. Another way to confirm population aging is by computing the median age of a population. Thus, while in 1950 the world median age was 23.4 years, it increased up to 24.2 years in 1990, and is estimated to be 31.1 years by the year 2025. Developed regions show higher population aging than the less developed ones. In fact, in 1990, developed countries had a median age of 33.7 years and developing countries had a median age of 22 years. While the median age will be 40.7 years for developed countries in the year 2025, it will only be 29.7 years for less developed countries. Nevertheless, this relatively high median age indicates that the aging process has already started in less developed countries.     

What does $8 billion for coronavirus say about opioid funding?

Last week, Congress gave $8 billion to the fight against coronavirus, seemingly overnight. Certainly, compared to the extra $2 billion a year for addressing the opioid epidemic, the money came much faster. It took years for the State Targeted Response to the Opioid Crisis (STR) grant to be included, as it was in the Cures Act passed by Congress in 2016 and signed into law by President Obama in December of that year. The State Opioid Response (SOR) grants continue. How did the coronavirus $8 billion — $6 billion more than the White House had asked for — materialize so quickly? We asked two Capitol Hill experts.     

MAT comes to CCSAD: Rehab conference gets ASAM education

The Cape Cod Symposium on Addictive Disorders (CCSAD), an annual conference held in Hyannis, Massachusetts, in early September when the weather is still nice but the summer crowds have left, is sometimes considered a meet‐up for rehab marketers more than an opportunity to get educated on the latest clinical advances. This year, a plenary presentation on opioid use disorders was to be given by Andrea G. Barthwell, M.D., former deputy director of demand reduction at the White House Office of National Drug Control Policy, but she couldn't make it due to sickness. Instead, a panel of experts affiliated with the American Society of Addiction Medicine (ASAM), which sponsored the talk, stepped in, first going through her slides (so the continuing education credits would be valid) and then holding a town hall–type colloquy. The hot‐button issue of distrust of medication by a treatment community rooted in abstinence was the focus.     

Young Adults' Fertility Expectations and Events: Associations With College Enrollment and Persistence

The analyses described in this article investigated the association between adolescent fertility expectations and college enrollment (N = 7,838). They also explored the potential impact of fertility expectations and events on college persistence among 4‐year (n = 2,605) and 2‐year (n = 1,962) college students. The analysis, which used data from the National Longitudinal Survey of Youth 1997 cohort, showed a significant association between expectations for early parenthood and the likelihood of going to a 4‐year college or 2‐year college for both men and women. In addition, the authors found that pregnancies were associated with an increased risk of college dropout for women; however, if all of the estimated effect of pregnancies on the risk of dropout were causal, they would still not be a major factor contributing to educational attainment because fertile pregnancies among college women are so rare.     

HIV Risk in Gay and Lesbian Adolescents

Adolescents, regardless of sexual orientations, are not increased risk for HIV infection. Although the number of infected adolescents remains small, the number of adolescent AIDS cases is approximately doubling each year. This suggests that the rate of HIV infection among adolescents is expanding in a similar fashion to that seen among gay men in the early years of the epidemic. The purpose of this paper is to provide a framework for understanding the problems of HIV infection as it related to the gay and lesbian adolescent. This framework is grounded in developmental theory, though key social, political, economic, and policy factors which are believed to contribute to the infection of HIV among gay and lesbian adolescents will also be presented. It will be argued that social practitioners who are working in the HIV and AIDS arena would do well to reexamine the paradigm, which governs existing practice methodology.     

'Yes we have no bananas'

When the National Health Service was introduced in U.K. in 1948 it was hailed as a major step forward in social reform. No longer would sick people have the additional worry of doctors' bills; nor would they suffer the indignity of receiving charitable treatment in voluntary hospitals; nor would they go without treatment. By introducing a national service, financed from public funds, society provided comprehensive insurance against sickness for all its members, but this has involved the creation of so vast an organisation that the patient often feels he is being processed rather than treated.     

EBRI 2008 recent retirees survey: report of findings

Understanding how to achieve longer work lives: The 2008 Recent Retirees Survey was undertaken to better understand the tools and practices that might encourage workers to postpone their retirement and remain longer with their company. Why do people retire when they do? Respondents typically retired from employers for one of four reasons: retirement becomes affordable, lack of job satisfaction, a desire for more personal or family time, and/or their own health status. Narrow window for asking people to work longer: One of the major findings from the survey is that employers have a narrow window of up to two years in which they may be able to intervene to change retiring workers' decisions by offering them incentives to remain with the company. Employers may just need to ask: Many retirees report they would have been open to an approach from their employer asking them to stay longer with the company. Sixty-one percent say they would have viewed the experience positively. Just 10 percent indicate they would have reacted negatively to an approach asking them to delay their retirement. Work incentives vary in appeal: The survey tested a total of 19 possible incentives that might encourage retiring workers to postpone retirement. Four of these appear especially likely to be successful: Half of retirees (48 percent) indicate that feeling truly needed for an assignment would have been extremely or very effective in encouraging them to delay their retirement. Moreover, of those ranking this as one of the top two most effective incentives, 72 percent say it might have prompted them to stay at least two more years with the company. Half of retirees with a defined benefit pension state receiving a full pension while working part time would have been effective in delaying their retirement (50 percent), and almost as many feel this way about receiving a partial pension while working part time (44 percent). Seven in 10 of those rating each among the top two most effective incentives report they would likely have stayed at least two more years if it had been offered to them (72 percent for full pension, 71 percent for partial pension). However, this would necessitate a change in federal law and several other compensation-related incentives may be almost as compelling. Thirty-eight percent report that being able to work seasonally or on a contract basis would have been effective in encouraging them to delay retirement. Among those rating this as one of the top two incentives, more than three-quarters (77 percent) say it might have prompted them to stay two years or more with the company.     

NJ governor approves medical cannabis for OUD

Last week, Gov. Phil Murphy announced that New Jersey would remove prior authorization for Medicaid for medication‐assisted treatment (MAT) and would approve opioid use disorder as an eligible indication for medical marijuana. The moves, among several announced Jan. 23 in the state's efforts to combat the opioid epidemic, would increase access to treatment. Last year, more than 3,000 individuals in the state died from overdoses. “The opioid epidemic continues to devastate families and communities across our state,” said Gov. Murphy. “As we combat this crisis, it is critical that we use data‐driven, evidence‐based strategies to support individuals suffering from addiction and help them get on the path to recovery.”     

Making Child Care "Affordable" in the United States

Two alternative federally financed plans are presented as modelsfor a program which would make child care of acceptable quality"affordable" for millions of American families. Taking a cuefrom currently operating state programs, care is defined as"affordable" if it costs parents no more than 30 percent ofthe amount by which their income exceeds the poverty line. Thefirst plan would cost the government $25 billion per year andwould concentrate help on families with incomes up to twicethe poverty line. The second would cost $39 billion per year,would provide higher quality care, and would allow all UnitedStates families to have access to care that was "affordable"by our definition. Costs of these magnitudes preclude financingof any significant part by employers or philanthropies. Whilesome government savings might result from the beneficial effectsof these programs, the main rationale for them rests, not onthe calculation that they will save the government money (althoughthey might), but on the fact that they will prevent considerablemisery to children and their families. Making quality childcare affordable to all families would result in safer, moreeducational, and more enjoyable care for children, and wouldgive a financial boost to families pitifully short of resourcesin a non-stigmatizing way. It would reduce child poverty andreduce enrollment in welfare-type programs. It would also giveparents a chance to particiopate in the world of work and toachieve the gains in resources and status that such a participationwould alllow.     

Sexual evaluation of women with feminist attitudes

A study was conducted to investigate whether subjects make inferences about a female's sexuality based on her attitudes toward feminist issues. Based on the idea that both attitudes toward feminist issues and toward sexual traits are components of prototypes about females, it was hypothesized that females who expressed nontraditional attitudes on various feminist issues would be rated higher on a number of sexual traits than females who expressed more traditional attitudes. Male and female subjects were given information about a 19‐year‐old, single, female's attitudes on a number of issues related to women's occupational and domestic roles. The target's answers were manipulated so that in one condition she expressed traditional attitudes, and in a second condition she expressed nontraditional or feminist attitudes. The respondents were then asked to rate the target on traits reflecting a sexual and an evaluative dimension. As predicted, it was found that the female expressing nontraditional attitudes was rated higher in the sexual traits and was evaluated more negatively. The results were discussed in terms of the perceived incongruity between feminist attitudes and the traditional female prototype.     

Der Fragebogen Karls des Grossen

A document compiled by Charlemagne in the year 811 can be viewed as a precursor to the structured survey and thus as a part of the very beginnings of empirical social research. Charlemagne intended to use the list, which resembles a discussion guide employed in an intensive interview, to exert moral pressure on the secular and clerical leaders of his realm, who were gathered for a parliamentary assembly. At the same time, however, it is also evident that at least some of the questions were designed to gather information on the mood of the population throughout the empire. These questions were probably passed on to the sovereigns and clerics in the provinces. Another document from the year 811 would seem to indicate that answers to similar lists of questions did in fact arrive at the emperor’s court. Both documents attest to a means of gathering information that could be viewed as the first attempt to conduct at an opinion survey.     

Is Collective Bargaining Pareto Efficient? A Survey of the Literature

It would be difficult, even today, to argue that labour unions are not important economic institutions, and it is this importance that makes their consequences for efficiency so substantial. Interest in the economic analysis of unions was revived in the early 1980s, in large part by a paper by Ian McDonald and Robert Solow, which formalized ideas first expressed in the context of labour markets 35 years earlier by Wassily Leontief. The standard textbook model of the labour union treats the union as a conventional monopoly seller of labour, selecting the wage while the firm chooses the level of employment; McDonald & Solow, however, drew from Leontief’s work to suggest an alternative in which the firm and union negotiate to a Pareto efficient contract. Further theoretical work followed, and a still-growing empirical literature began to develop; a wide variety of empirical procedures and tests have been attempted, with a diverse and contradictory range of findings. Given the importance of the question of union contract efficiency, an up-to-date survey of the literature may be useful in synthesizing past results and pointing the way to future research, and it is this role which the current paper will attempt to fill.     

‘Hogwash’: Addiction Policy Foundation on opioid bill reports

Last week, as the Senate headed toward a vote on the opioid package, the Addiction Policy Forum was weathering an attack in the form of almost identical stories in Congressional Quarterly and Politico that said Democrats were opposed to a provision in the bill that favors the advocacy organization. According to both reports, which came out Sept. 5, Democrats objected to the language that would give $10 million a year for five years to an advocacy organization, language that would apply only to the Addiction Policy Forum. The unnamed Democrat staffers, according to the stories, pinned their criticism on the fact that the Addiction Policy Forum receives pharmaceutical funding, something the organization itself announced last December (see ADAW, Jan. 8) but created a minor ruckus after protesters from Minnesota accused the group of a conflict of interest in a story published in The New York Times (see ADAW, Feb. 19, 2018).