HUMAN CAPITAL AND THE SOCIAL SECURITY TAX CAP

2021 ◽  
Author(s):  
Adam Blandin
Keyword(s):  
Human Capital ◽  
Social Security ◽  
Social Security Tax ◽  
The Social ◽  
Tax Cap

The role of organisational culture in enhancing the human capital applied study on the social security corporation

2018 ◽  
Vol 15 (3) ◽  
pp. 258 ◽  
Author(s):  
Abdallah Mishael Obeidat ◽  
Shadi Habis Abualoush ◽  
Hani Jazza Irtaimeh ◽  
Aminah A. Khaddam ◽  
Khaled Adnan Bataineh
Keyword(s):  
Human Capital ◽  
Social Security ◽  
Organisational Culture ◽  
Applied Study ◽  
The Social

“Where Is the Money Coming From?” The Reconstruction of Social Security Finance, 1939–1950

1997 ◽  
Vol 9 (4) ◽  
pp. 399-424 ◽  
Author(s):  
Julian Emmanuel Zelizer
Keyword(s):  
Social Security ◽  
Welfare State ◽  
American Politics ◽  
The Elderly ◽  
Tax System ◽  
Social Security Tax ◽  
The Social ◽  
Privileged Status ◽  
Working Families ◽  
As If

Social Security has achieved a privileged status in American politics. As a result of the Social Security tax, supporters claim, recipients have not received unearned benefits, nor has Congress felt as if it were building a massive welfare state. Indeed, the Social Security tax system has legitimated the program in the minds of policy experts, politicians, and recipients. Through Social Security, the American state has forged a strong alliance with the elderly and their descendants, both with retirees who received cash payments and with working families who did not have to finance their parents' retirement years.

scholarly journals A Revenue-Based Approach to Saving Social Security

2015 ◽  
Vol 22 ◽  
pp. 7
Author(s):  
Theresa Anderson
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Social Program ◽  
Trust Fund ◽  
Tax Base ◽  
Disability Retirement ◽  
Retirement Security ◽  
The Social ◽  
Investment Income ◽  
Tax Cap

Social Security is a politically popular, broad-based social program that pays benefits to workers and/or their dependents upon disability, retirement, or death. Currently, Social Security expenditures exceed revenues. Without intervention, Social Security will have to reduce benefits to 77 percent of the scheduled amount in 2033 and by more in later years. This paper proposes a two-pronged revenue-based approach that would rebalance the Social Security trust fund for at least the next 75 years while improving program equity. The first proposed change is to remove the cap on taxable earnings. The second is to introduce a 7.7-percent “retirement security surtax” on investment income that aligns with the Affordable Care Act’s Net Investment Income Tax. While analysts have previously considered the effect of removing the Social Security tax cap, the expansion of the tax base to investment income is a new solution that has not previously appeared in the literature. The combination of these two approaches should produce a stronger, more equitable system that improves retirement security for all covered workers.

scholarly journals THE DEVELOPMENT OF HUMAN AND SOCIAL CAPITAL AS A FACTOR OF ECONOMIC AND SOCIAL SECURITY

2019 ◽  
pp. 208-215
Author(s):  
A. Pastukhov
Keyword(s):  
Social Capital ◽  
Human Capital ◽  
Knowledge Management ◽  
Social Security ◽  
Social Environment ◽  
Economic Security ◽  
Economic Conditions ◽  
Institutional Conditions ◽  
The Social ◽  
Human And Social Capital

The article is devoted to the development of the human capital and the social capital as factors of economic security and social security in the current socio-economic conditions in the context of globalization. It presents aspects of the knowledge management and the formation of university complexes as institutional conditions and social environment, ensuring the development of the human capital and the social capital.

The Role of Organisational Culture in Enhancing the Human Capital Applied Study on the Social Security Corporation

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Hani Jazza Irtaimeh ◽  
Aminah A. Khaddam ◽  
Khaled Adnan Bataineh ◽  
Abdallah Mishael Obeidat ◽  
Shadi Habis Abualoush
Keyword(s):  
Human Capital ◽  
Social Security ◽  
Organisational Culture ◽  
Applied Study ◽  
The Social

“Where Is the Money Coming From?”1 the Reconstruction of Social Security Finance

2012 ◽  
Author(s):  
Julian E. Zelizer
Keyword(s):  
Social Security ◽  
Tax System ◽  
Payroll Taxes ◽  
Social Security Tax ◽  
The Social ◽  
General Revenue ◽  
Fiscal Conservatism ◽  
Large Reserve

This chapter examines how Social Security finance was reconstructed in response to actions by Congress, which abolished the mandate for a large reserve and authorized the use of general revenue to pay for benefits when payroll taxes became insufficient. After describing the earmarked tax system created by Congress in 1935, the chapter considers the debate between 1939 and 1948 about the survival of the Social Security tax system and whether Social Security would be financed through the same monies as all other programs. It also looks at a cadre of policymakers, including Wilbur Mills and Robert Myers, who redesigned the earmarked tax system into the structure that defined the program until 1972. It shows that the earmarked tax system left the imprint of fiscal conservatism on Social Security by imposing certain long-term restrictions on the program.

Influence of Social Security Tax Reform on Shadow Economy: Unofficial Agreement and Conflict of Interests

2005 ◽  
pp. 89-99
Author(s):  
V. Osakovsky
Keyword(s):  
Social Security ◽  
Tax Evasion ◽  
Tax Reform ◽  
Social Norm ◽  
Negative Influence ◽  
Conflict Of Interests ◽  
Game Theoretic Analysis ◽  
Social Security Tax ◽  
The Social ◽  
Game Theoretic

Public discussion around social security tax reform is mostly concentrated on the size of possible rate cuts. At the same time, game-theoretic analysis shows that the existing mechanism of tax collection and calculation stimulates tax evasion. The stimulating effect is based on the mutual interest of employer and employee in tax minimization schemes, which results in establishing unofficial agreements between them and formation of the social norm of common tax evasion. The analysis also shows that the negative influence of the tax can be minimized by transfering the social security tax from employer to employee. Such transfer results in an occurrence of the conflict of interests between the parties, which under certain conditions can cause formation of the social norm of common compliance with tax legislature.

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