Wage Taxation and Public Health
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Date
2016
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Rutgers University, Camden: NJ
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Abstract
The structure of a tax system is relevant to public health.
Wage taxes are the predominant form of taxation in both Europe
and the United States. Yet, high rates of wage taxation harm
worker health, particularly when wage taxes are part of an
overall regressive tax system. The causal mechanisms for the
negative effects of wage taxes on public health occur by (1)
pushing marginal workers into absolute poverty by payment of
wage taxes; (2) increasing working hours for low-wage
workers; (3) increasing levels of economic inequality by
relatively higher tax and audit rates of persons with labor
income; and (4) reducing financial (and time) investment in
children by overburdened workers. Optimal tax policy
accordingly requires an evaluation of the cost of wage taxes
levied on “health capital” of workers as well as financial capital.
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TABLE OF CONTENTS:
I. INTRODUCTION p.2;
II.IS TAX POLICY HEALTH POLICY? p.11;
III. ECONOMIC THEORY, TAXATION, AND
PUBLIC HEALTH p.16:
IV. TAX POLICY AND CAUSE-AND-EFFECT IN THE SOCIAL SCIENCES p.23;
A. Analysis of the Alternative Hypotheses of a Positive Effect of Income Inequality on Health p.29;
V. CONCLUSION p.32.
Keywords
taxation, public health, wage taxes, regressive tax system
Citation
Wage Taxation and Public Health, 14 Rutgers Journal of Law & Public Policy 1 (2016) (α). Rutgers University Journal of Law & Public Policy. pp 1-23.
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linked to the article on the journal's website. Copyrights statements found at: https://rutgerspolicyjournal.org/copyright-permissions
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Article