Income of Social Security Beneficiaries as Affected by Earnings Test and Income Taxes on Benefits

1985 ◽  
Vol 52 (2) ◽  
pp. 289
Author(s):  
Robert J. Myers
Keyword(s):  
Social Security ◽  
Income Taxes ◽  
Earnings Test ◽  
Social Security Beneficiaries

The Internal Revenue Code and Religious Institutions

2017 ◽  
Author(s):  
Edward A. Zelinsky
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Income Taxes ◽  
Religious Institutions ◽  
Retirement Plans ◽  
Payroll Taxes ◽  
Internal Revenue ◽  
Tax Exempt ◽  
Unrelated Business

This chapter examines the Internal Revenue Code’s treatment of religious entities. The federal tax statute embodies three diverse approaches to taxing and exempting sectarian organizations and activities. Some provisions of the Code—the charitable deduction, the general income tax exemption for eleemosynary institutions, the federal unemployment tax—exempt religious entities and other charitable, educational, and philanthropic institutions. Other provisions of the Code narrowly target churches for tax exemption. For example, the Code relieves churches of filing requirements with which nonchurch religious entities and other eleemosynary organizations must comply. Similarly, churches’ retirement plans receive lenient treatment under the Code. Churches receive procedural protections from IRS audits.Yet other provisions of the Code tax churches as for secular entities. Churches generally pay FICA taxes—Social Security and Medicare payroll taxes—on the compensation paid to nonclerical employees. These payroll taxes can be considerable. Churches also pay federal income taxes on their unrelated business incomes.

scholarly journals Life-Cycle Welfare Costs of Social Security

1981 ◽  
Vol 9 (2) ◽  
pp. 123-142 ◽  
Author(s):  
Richard V. Burkhauser ◽  
John A. Turner
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Present Value Model ◽  
Potential Gain ◽  
The Social ◽  
Earnings Test ◽  
Social Security Earnings Test ◽  
Value Model

One-period models predict that a substantial welfare gain would result from removing the social security earnings test. In this article, we show that such models overestimate the size of potential gains. If one uses instead a two-period model, which captures intertemporal effects, the net result of removing the earnings test is ambiguous. In the presence of a personal income tax, workers who reduce their labor supply in the first period create a welfare loss which must also be considered. We use a present value model to estimate the change in lifetime welfare. We find that the net potential gain from removing the earnings test is probably small, especially when compared to the alternative of an increased personal income tax.

The Ticket to Work Program: Employment Networks’ Views on Serving Beneficiaries who are Blind or Visually Impaired

2005 ◽  
Vol 99 (6) ◽  
pp. 336-344 ◽  
Author(s):  
Michele E. Capella-McDonnall
Keyword(s):  
Social Security ◽  
Visually Impaired ◽  
Population Based ◽  
Work Program ◽  
Social Security Beneficiaries

This article reports on a survey of the opinions of employment networks (ENs) about serving social security beneficiaries who are blind or visually impaired under the Ticket to Work program. Although most of the 267 ENs who participated in the survey expressed concerns about working with those who are blind or visually impaired, they did not seem to be biased against working with this population based solely on their disability type.

scholarly journals The Employment Effects of the Social Security Earnings Test

2020 ◽  
Author(s):  
Alexander M. Gelber ◽  
Damon Jones ◽  
Daniel W. Sacks ◽  
Jae Song
Keyword(s):  
Social Security ◽  
Employment Effects ◽  
The Social ◽  
Earnings Test ◽  
Social Security Earnings Test

scholarly journals DISPUTE RESOLUTION IN THE SOUTH AFRICAN SOCIAL SECURITY SYSTEM: THE NEED FOR MORE APPROPRIATE APPROACHES

Obiter ◽  
2021 ◽  
Vol 33 (1) ◽  
Author(s):  
MAT Nyenti
Keyword(s):  
South Africa ◽  
Social Security ◽  
Dispute Resolution ◽  
South African ◽  
Access To Justice ◽  
Successful Implementation ◽  
Legal Assistance ◽  
The Right ◽  
Resolution Processes ◽  
Social Security Beneficiaries

The right to social security in South Africa is adjudicated and enforced mainly by means of litigation. This article examines litigation as a mechanism for the resolution of social security disputes in South Africa and its impact on both the right to have access to court and to social security. It argues that court-based adjudication may not be the most appropriate means of adjudicating social security claims. This is particularly as South Africa is a country where social security beneficiaries have limited knowledge of the laws and procedures, coupled with a lack of publicly-provided legal assistance/representation for social security cases. Dispute resolution mainly through the courts may contribute to the limitation of their right to seek redress and by implication, their right to have access to social security. Finally, the article proposes the investigation of more appropriate dispute-resolution processes. This is due to the failure of court-based adjudication to ensure access to justice (and to social security); constitutional requirements arising from the protection of the rights of access to justice and to social security; the Constitution’s focus on protecting persons who are particularly vulnerable and desperate; the availability of other (more appropriate) dispute-resolution mechanisms; and the relatively successful implementation of these mechanisms in the resolution of social security disputes in comparative jurisdictions. 

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