Congressional Record—House H8552
Total Page:16
File Type:pdf, Size:1020Kb
Load more
Recommended publications
-
The Death of the Income Tax (Or, the Rise of America's Universal Wage
Indiana Law Journal Volume 95 Issue 4 Article 5 Fall 2000 The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax) Edward J. McCaffery University of Southern California;California Institute of Tecnology, [email protected] Follow this and additional works at: https://www.repository.law.indiana.edu/ilj Part of the Estates and Trusts Commons, Law and Economics Commons, Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Taxation-State and Local Commons, and the Tax Law Commons Recommended Citation McCaffery, Edward J. (2000) "The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax)," Indiana Law Journal: Vol. 95 : Iss. 4 , Article 5. Available at: https://www.repository.law.indiana.edu/ilj/vol95/iss4/5 This Article is brought to you for free and open access by the Law School Journals at Digital Repository @ Maurer Law. It has been accepted for inclusion in Indiana Law Journal by an authorized editor of Digital Repository @ Maurer Law. For more information, please contact [email protected]. The Death of the Income Tax (or, The Rise of America’s Universal Wage Tax) EDWARD J. MCCAFFERY* I. LOOMINGS When Representative Alexandria Ocasio-Cortez, just weeks into her tenure as America’s youngest member of Congress, floated the idea of a sixty or seventy percent top marginal tax rate on incomes over ten million dollars, she was met with a predictable mixture of shock, scorn, and support.1 Yet there was nothing new in the idea. AOC, as Representative Ocasio-Cortez is popularly known, was making a suggestion with sound historical precedent: the top marginal income tax rate in America had exceeded ninety percent during World War II, and stayed at least as high as seventy percent until Ronald Reagan took office in 1981.2 And there is an even deeper sense in which AOC’s proposal was not as radical as it may have seemed at first. -
Bergen County Technical Schools District Bergen County Special Services School District
RULER Employee Handbook Bergen County Technical Schools District Bergen County Special Services School District www.bergen.org Approved: 8/05 Revised: 11/17/20 BCSS 12/08/20 BCTS TABLE OF CONTENTS BERGEN COUNTY TECHNICAL SCHOOLS DISTRICT BERGEN COUNTY SPECIAL SERVICES SCHOOL DISTRICT SUBJECT PAGE Disclaimer 2 Superintendent’s Letter to Staff 3 Purpose 4 Goal 4 Standards for Excellence in Educational Service 5 Mission Statement – Bergen County Special Services School District 8 Overview – Bergen County Special Services School District 8 Mission Statements – Bergen County Technical Schools District 15 Overview – Bergen County Technical Schools District 15 Affirmative Action 25 Harassment, Intimidation and Bullying 25 Conscientious Employee Protection Act 26 Employee Information 27 Employee Benefits 51 Financial Information 56 Health and Safety 59 Directories of the Districts 63 County Administration 74 DISCLAIMER The purpose of this handbook is to provide descriptive information and practical guidance to new and current District employees. It supersedes any prior handbook. This handbook is not a contract of employment. No information contained in this handbook should be construed as a contract of employment or guarantee of continued employment. This handbook does not supersede any individual employment contract or collectively negotiated agreement. Neither this handbook nor any other guideline, policy or practice of the Board of Education creates an employment contract. No one is authorized to provide any employee with an employment contract or special arrangement concerning the terms or conditions of employment unless the contract or arrangement is in writing and signed by the Superintendent of Schools and is formally approved by the Board of Education. -
Heinonline ( Fri Mar 13 19:01:34 2009
+(,121/,1( Citation: 52 UCLA L. Rev. 2004-2005 Content downloaded/printed from HeinOnline (http://heinonline.org) Fri Mar 13 19:01:34 2009 -- Your use of this HeinOnline PDF indicates your acceptance of HeinOnline's Terms and Conditions of the license agreement available at http://heinonline.org/HOL/License -- The search text of this PDF is generated from uncorrected OCR text. -- To obtain permission to use this article beyond the scope of your HeinOnline license, please use: https://www.copyright.com/ccc/basicSearch.do? &operation=go&searchType=0 &lastSearch=simple&all=on&titleOrStdNo=0041-5650 THE POLITICAL PSYCHOLOGY OF REDISTRIBUTION Edward J. McCaffery & Jonathan Baron Welfare economics suggests that the tax system is the appropriate place to effect redistribution from those with more command over material resources to those with less: in short, to serve "equity." Society should set other mechanisms of private and public law, including public finance systems, to maximize welfare: in short, to serve "efficiency." The populace, however, may not always accept first-best policies. Perspectives from cognitive psychology suggest that ordinary citizens react to the purely formal means by which social policies are implemented, and thus may reject welfare-improving reforms. This Article sets out the general background of the problem. We present the results of original experiments that confirm that the means of implementing redis- tribution affect its acceptability. Effects range from such seemingly trivial mat- ters as whether tax burdens are discussed in dollars or in percentage terms, to more substantial matters such as how many different individual taxes there are, whether the burden of taxes is transparent, and the nature and level of the public provision of goods and services. -
Form W-4, Employee's Withholding Certificate
Employee’s Withholding Certificate OMB No. 1545-0074 Form W-4 ▶ (Rev. December 2020) Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. ▶ Department of the Treasury Give Form W-4 to your employer. 2021 Internal Revenue Service ▶ Your withholding is subject to review by the IRS. Step 1: (a) First name and middle initial Last name (b) Social security number Enter Address ▶ Does your name match the Personal name on your social security card? If not, to ensure you get Information City or town, state, and ZIP code credit for your earnings, contact SSA at 800-772-1213 or go to www.ssa.gov. (c) Single or Married filing separately Married filing jointly or Qualifying widow(er) Head of household (Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.) Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5. See page 2 for more information on each step, who can claim exemption from withholding, when to use the estimator at www.irs.gov/W4App, and privacy. Step 2: Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse Multiple Jobs also works. The correct amount of withholding depends on income earned from all of these jobs. or Spouse Do only one of the following. Works (a) Use the estimator at www.irs.gov/W4App for most accurate withholding for this step (and Steps 3–4); or (b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below for roughly accurate withholding; or (c) If there are only two jobs total, you may check this box. -
Changing Workplaces Review Final Report May 23, 2017
Changing Workplaces Review Final Report May 23, 2017 Dear Clients and Friends, Today, the Government of Ontario released the Changing Workplaces Review final report and recommendations, labeling it an “An Agenda for Workplace Rights”. Touted as the first independent review of the Employment Standards Act and Labour Relations Act in more than a generation, the review was commenced in February, 2015. For every Ontario employer, the recommended changes to the Employment Standards Act and Labour Relations Act are far reaching and will have significant impact. The government has undertaken to announce its formal response to the report in the coming days, and may be aiming to table draft legislation modeled on all, or part, of the recommendations prior to the Legislature rising for summer recess (June 1, 2017). If that occurs we could see legislation make its way into force by late Fall or early next year. Sherrard Kuzz LLP will review the report and government response and distribute a comprehensive briefing note, as we did following the release of the Interim Report (see Sherrard Kuzz LLP homepage). In the interim, to review the report click here, and the summary report click here. Sherrard Kuzz LLP is one of Canada’s leading employment and labour law firms, representing management. Firm members can be reached at 416.603.0700 (Main), 416.420.0738 (24 Hour) or by visiting www.sherrardkuzz.com. MAY 2017 THE CHANGING WORKPLACES REVIEW AN AGENDA FOR WORKPLACE RIGHTS Summary Report SPECIAL ADVISORS C. MICHAEL MITCHELL JOHN C. MURRAY TABLE OF CONTENTS THE CHANGING WORKPLACES RECOMMENDATIONS ON Related and Joint Employer ..............................50 REVIEW: AN AGENDA FOR LABOUR RELATIONS ...................................... -
Can We Starve the Government Beast?
tween 1995 and 2007 growth in Euro countries aver- aged about 2 per cent per annum, even though almost all Euro countries reduced the size of government (as Can we starve the measured by the proportion of general government outlays to GDP). In fact, no less than 21 out of the 28 countries listed in surveys of OECD member countries government beast? made such reductions and eleven cut them by more than 5 percentage points of GDP, which suggests that they made reductions in discretionary outlays. Par- Sinclair Davidson ticularly noteworthy were the cuts by the Nordic ‘big spenders’—Sweden (13 per cent), Norway (9 per cent), Finland (13 per cent) and Denmark (9 per cent)—as his reckless spending has got to stop’. well as those by Canada (10 per cent), Czech Republic With those words Kevin Rudd out- (11 per cent) and the Slovak Republic (12 per cent). flanked John Howard’s economic These countries have thus reduced the relative ex- policy from the right. Australia’s tent of government outlays by 15-20 per cent, result- traditional centre-left party won the ing in much diminished ‘Swedenisation’. The reasons 2007 election with smaller government rhetoric than ‘Tthe traditional centre-right party. Of course, the Rudd for these developments in Europe are unclear, but they certainly suggest smaller governments have increasingly government is not going to be a small government, but been favoured. Moreover, while one or two countries then neither was the Howard government. Voters had with relatively small government outlays have experi- a choice of two-large government parties at the elec- enced relatively poor economic performances, some tion and seemed to prefer the party that offered slightly academic analysis suggests a favourable relationship be- lower tax cuts with slightly less spending. -
The Political Psychology of Redistribution
The Political Psychology of Redistribution Edward J. McCaffery and Jonathan Baron USC CLEO Research Paper No. C05-4 USC Legal Studies Research Paper and USC Law and Economics Research Paper No. 05-8 CLEO RESEARCH PAPER SERIES LAW & ECONOMICS RESEARCH PAPER SERIES Sponsored by the John M. Olin Foundation University of Southern California Law School Los Angeles, CA 90089-0071 This paper can be downloaded without charge from the Social Science Research Network electronic library at http://ssrn.com/abstract=695305 The Political Psychology of Redistribution Edward J. McCaffery and Jonathan Baron∗ March 15, 2005 Abstract Welfare economics suggests that the tax system is the appropriate place to effect redistribution from those with more command over material resources to those with less—that is, in short, to serve “equity.” Society should set other mechanisms of private and public law, including public finance systems, to maximize welfare—that is, in short, to serve “efficiency.” The populace, how- ever, may not always accept first-best policies. Perspectives from cognitive psy- chology suggest that ordinary citizens can react to the purely formal means by which social policies are implemented, and thus may reject welfare-improving reforms. This Article sets out the general background of the problem. We present the results of original experiments that confirm that the means of implementing redistribution affect its acceptability. Effects range from such seemingly trivial matters as whether or not tax burdens are discussed in dollars or in percent terms, to more substantial matters such as how many different individual taxes there are, whether the burden of taxes is transparent or not, and the nature and level of the public provision of goods and services. -
Part Two: What Employers Need to Know About Handling Benefits When Employees Are on Leave
Part Two: What Employers Need to Know about Handling Benefits When Employees are on Leave Presented by: Chelsea Deppert Phone: (404) 240-4268 Email: [email protected] fisherphillips.com AGENDA FOR TODAY • Laws Governing Leave Administration and Benefit Continuation • Best Practices for Premium Payments During Leave • Counting Service Hours for ACA Purposes During Leave • Other Practical Tips for Leave Administration fisherphillips.com Laws Governing Leave Administration and Benefit Continuation fisherphillips.com Employee Leave • There are numerous laws that protect employees on leave: . Family and Medical Leave Act (FMLA) . Uniformed Services Employment and Reemployment Rights Act (USERRA) . Americans with Disabilities Act (ADA) . Pregnancy Discrimination Act (PDA) . State Laws and Workers’ Compensation Laws • Some of these laws may require continuation of certain employee benefits fisherphillips.com FMLA – The Basics • Who is eligible for FMLA leave: . Employer with 50 or more employees within 75 surface miles . Employee must have worked for employer for at least 12 months . Employee must have worked at least 1250 hours in 12 months prior to leave • Eligible employees are entitled to 12 weeks (unpaid) leave in an employer- designated 12-month period for a qualifying event . Serious health condition of the employee or the employee’s spouse, child or parent; . Birth or adoption of employee’s child; or . Qualifying military-related exigency • Eligible employees are entitled to 26 weeks leave to care for seriously ill military member (employee must be the spouse, child, parent or next of kin of the covered service member) fisherphillips.com FMLA – The Basics • FMLA Leave is Unpaid . Employer may require or employee may elect to substitute available paid leave for unpaid leave (e.g., PTO, vacation, sick) • Notice of Need for Leave . -
Chapter 2: What's Fair About Taxes?
Hoover Classics : Flat Tax hcflat ch2 Mp_35 rev0 page 35 2. What’s Fair about Taxes? economists and politicians of all persuasions agree on three points. One, the federal income tax is not sim- ple. Two, the federal income tax is too costly. Three, the federal income tax is not fair. However, economists and politicians do not agree on a fourth point: What does fair mean when it comes to taxes? This disagree- ment explains, in large measure, why it so difficult to find a replacement for the federal income tax that meets the other goals of simplicity and low cost. In recent years, the issue of fairness has come to overwhelm the other two standards used to evaluate tax systems: cost (efficiency) and simplicity. Recall the 1992 presidential campaign. Candidate Bill Clinton preached that those who “benefited unfairly” in the 1980s [the Tax Reform Act of 1986 reduced the top tax rate on upper-income taxpayers from 50 percent to 28 percent] should pay their “fair share” in the 1990s. What did he mean by such terms as “benefited unfairly” and should pay their “fair share?” Were the 1985 tax rates fair before they were reduced in 1986? Were the Carter 1980 tax rates even fairer before they were reduced by President Reagan in 1981? Were the Eisenhower tax rates fairer still before President Kennedy initiated their reduction? Were the original rates in the first 1913 federal income tax unfair? Were the high rates that prevailed during World Wars I and II fair? Were Andrew Mellon’s tax Hoover Classics : Flat Tax hcflat ch2 Mp_36 rev0 page 36 36 The Flat Tax rate cuts unfair? Are the higher tax rates President Clin- ton signed into law in 1993 the hallmark of a fair tax system, or do rates have to rise to the Carter or Eisen- hower levels to be fair? No aspect of federal income tax policy has been more controversial, or caused more misery, than alle- gations that some individuals and income groups don’t pay their fair share. -
May 22, 2017 Agenda Packet
THE STATE OF TEXAS § CITY OF BALCONES HEIGHTS § COUNTY OF BEXAR § Suzanne de Leon, Mayor Jack Burton, City Council Place 3 Stephen Lara, City Council Place 1 Lamar Gillian, City Council Place 4 Miguel C. Valverde, Mayor Pro Tem Charles White, City Council Place 5 REGULAR CITY COUNCIL MEETING AGENDA Monday, May 22, 2017 from 5:00 p.m. – 5:45 p.m. prior to the Regular City Council Meeting there will be a reception to Welcome the Incoming Elected Officials. NOTICE IS HEREBY GIVEN THAT THE ABOVE CALLED MEETING OF THE GOVERNING BODY OF THE CITY OF BALCONES HEIGHTS, TEXAS, WILL BE HELD ON Monday, May 22, 2017, at 6:00 P.M., IN THE JUSTICE CENTER, LOCATED AT 3300 HILLCREST DRIVE, BALCONES HEIGHTS, TEXAS, 78201 TO CONSIDER AND ACT UPON ANY LAWFUL SUBJECT WHICH MAY COME BEFORE SAID MEETING, INCLUDING, AMONG OTHERS, THE FOLLOWING ITEMS TO BE DISCUSSED AND ACTED UPON: CALL TO ORDER AND RECORDING OF QUORUM INVOCATION AND PLEDGES OF ALLEGIANCE TO THE U. S. A. AND TEXAS FLAGS Here are the words to the Texas pledge: "Honor the Texas flag; I pledge allegiance to thee, Texas, one state under God, one and indivisible." OATH OF OFFICE: • Newly elected officials will take their Oath of Office. PUBLIC COMMENT PERIOD At this time, citizens who have filled out a registration form prior to the start of the meeting may speak on any topic they wish to bring to the attention of the governing body so long as that topic is not on the agenda for this meeting. -
Emergency Unemployment Compensation (EUC08): Current Status of Benefits
Emergency Unemployment Compensation (EUC08): Current Status of Benefits Julie M. Whittaker Specialist in Income Security Katelin P. Isaacs Analyst in Income Security March 28, 2012 The House Ways and Means Committee is making available this version of this Congressional Research Service (CRS) report, with the cover date shown, for inclusion in its 2012 Green Book website. CRS works exclusively for the United States Congress, providing policy and legal analysis to Committees and Members of both the House and Senate, regardless of party affiliation. Congressional Research Service R42444 CRS Report for Congress Prepared for Members and Committees of Congress Emergency Unemployment Compensation (EUC08): Current Status of Benefits Summary The temporary Emergency Unemployment Compensation (EUC08) program may provide additional federal unemployment insurance benefits to eligible individuals who have exhausted all available benefits from their state Unemployment Compensation (UC) programs. Congress created the EUC08 program in 2008 and has amended the original, authorizing law (P.L. 110-252) 10 times. The most recent extension of EUC08 in P.L. 112-96, the Middle Class Tax Relief and Job Creation Act of 2012, authorizes EUC08 benefits through the end of calendar year 2012. P.L. 112- 96 also alters the structure and potential availability of EUC08 benefits in states. Under P.L. 112- 96, the potential duration of EUC08 benefits available to eligible individuals depends on state unemployment rates as well as the calendar date. The P.L. 112-96 extension of the EUC08 program does not allow any individual to receive more than 99 weeks of total unemployment insurance (i.e., total weeks of benefits from the three currently authorized programs: regular UC plus EUC08 plus EB). -
Paid Safe and Sick Leave Law: Frequently Asked Questions
Paid Safe and Sick Leave Law: Frequently Asked Questions COVID-19 Alert Update about Workplace Laws During COVID-19, available at nyc.gov/workers, includes a summary of City labor laws for employers and employees as you deal with the impact of COVID-19 on your workplace. The Department of Consumer and Worker To contact OLPS: Protection (DCWP) Office of Labor Policy & Standards (OLPS) enforces NYC’s Earned • Email [email protected] Safe and Sick Time Act (Paid Safe and Sick • Call 311 (212-NEW-YORK outside NYC) Leave Law) referred to in FAQs as the Law. and say “Paid Safe and Sick Leave” • Use Live Chat, available at These FAQs provide general information and nyc.gov/BusinessToolbox guidance for employees and employers. They (employer inquiries only) are not intended to serve as individualized • Visit nyc.gov/workers2 legal advice.1 For specific questions, you should contact your legal advisor. Sections I. GENERAL QUESTIONS II. EMPLOYEES COVERED BY THE LAW III. RIGHT TO AND NOTICE OF SAFE AND SICK LEAVE IV. USE OF SAFE AND SICK LEAVE V. HOW SAFE AND SICK LEAVE IS PAID VI. RETALIATION VII. EMPLOYER RECORDS VIII. COMPLAINTS AND ENFORCEMENT IX. OTHER FEDERAL AND STATE LAWS RELATED TO LEAVE 1 OLPS will update FAQs as appropriate. Please note the date at the bottom of FAQs and check nyc.gov/workers to make sure you have the most current FAQs. 2 Visit nyc.gov/workers for the law and rules, helpful sample documents, and information about other labor laws enforced by DCWP. Updated November 2, 2020 Page 1 of 41 I.