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首页> 外文学位 >TAX PREFERENCES, FAIRNESS, AND THE ELDERLY: A COMPARATIVE ANALYSIS OF TAX LIABILITIES.
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TAX PREFERENCES, FAIRNESS, AND THE ELDERLY: A COMPARATIVE ANALYSIS OF TAX LIABILITIES.

机译：税收偏好，公平和老年人：税收责任的比较分析。

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摘要

In recent years, there has been a growing debate about the extent to which our elderly citizens pay federal income taxes in relation to the remainder of the population. The rapid growth of the elderly population and the accompanying growth in federal expenditures on their behalf lead some tax policymakers to call for increased burden-sharing by the elderly. In 1989, the Medicare Catastrophic Coverage Act increased federal income taxes for most people over the age of sixty-five. The act was quickly repealed; however, amid charges that the elderly were being forced to pay an unfair share of the total tax burden.; The primary purpose of this research was to determine if the average tax liabilities of elderly individuals differ from non-elderly individuals controlling for differences in economic or expanded income. Panel data from an Internal Revenue Service random sample of taxpayers for 1979 through 1984 was used to simulate the tax law for 1989. The primary research question was addressed for both 1984 and 1989. In addition, data from this panel was used to determine if the elderly differ significantly from the non-elderly in terms of their source of income and types of deductions. Finally, this research examined the impact of two alternative tax proposals on the federal income tax liabilities of the elderly in relation to the non-elderly.; An ordinary least squares regression analysis was used to test for significant differences in average tax liabilities after dividing observations into several income groups. This methodology was used to compare tax liabilities for 1984 and 1989 and liabilities under the two alternative tax laws. Logistic regression was applied as a means of discriminating between the elderly and the non-elderly based upon selected income and expenditure amounts available on the tax return data.; The results of the regression analysis indicated that tax rates for the elderly for 1989 generally exceeded those of the non-elderly at very low levels of income. At higher levels of income, tax rates for the elderly were lower than the remainder of the population and at very high levels of income, average tax liabilities for the elderly again exceeded those of the non-elderly. The same relationship was generally found for 1984, although the extent of differences in tax liabilities was not as great. The two alternative tax proposals, a medicare surtax and an increase in the taxation of social security benefits, resulted in increased average liabilities for the elderly but only in the middle-income ranges.
机译：近年来，关于我们的老年人对其余人口缴纳联邦所得税的程度的辩论越来越多。老年人口的迅速增长以及随之而来的联邦支出的增长，导致一些税收政策制定者呼吁增加老年人的负担。 1989年，《医疗保险巨灾保险法》提高了65岁以上大多数人的联邦所得税。该行为很快被废除了；然而，有人指控老年人被迫支付不公平的总税收负担。这项研究的主要目的是确定老年人的平均纳税义务是否不同于控制经济或扩大收入差异的非老年人。使用国税局（Internal Revenue Service）1979年至1984年纳税人的随机样本的面板数据模拟1989年的税法。解决了1984年和1989年的主要研究问题。此外，使用该面板的数据来确定是否老年人在收入来源和扣除类型方面与非老年人明显不同。最后，本研究考察了两种替代性税收提案对老年人与非老年人之间的联邦所得税负债的影响。在将观察结果划分为几个收入组之后，使用普通最小二乘回归分析来检验平均税收负债的显着差异。该方法用于比较1984年和1989年的税收负债以及两个替代税法下的负债。应用逻辑回归作为根据纳税申报表上可用的选定收支金额区分老年人和非老年人的一种手段。回归分析的结果表明，1989年老年人的税率在收入水平非常低的情况下通常超过了非老年人的税率。在较高的收入水平下，老年人的税率低于其余人口，而在很高的收入水平下，老年人的平均税负再次超过了非老年人的税率。 1984年通常发现相同的关系，尽管税收负债的差异程度不大。两种替代性税收建议是医疗保险附加费和社会保障福利税的增加，导致老年人的平均负债增加，但仅在中等收入范围内。

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  • 作者

    STITTS, RANDAL HAYES.;

  • 作者单位

    TEXAS TECH UNIVERSITY.;

  • 授予单位 TEXAS TECH UNIVERSITY.;
  • 学科 Business Administration Accounting.; Gerontology.
  • 学位 PH.D.
  • 年度 1991
  • 页码 251 p.
  • 总页数 251
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;老年病学;
  • 关键词

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