Hours, employment, and income taxes are economically distinct, and all three are either introduced or expanded by the Affordable Care Act beginning in 2014. The tax wedges push some workers to work more hours per week (for the weeks that they are on a payroll), and others to work less, with an average weekly hours effect that tends to be small and may be in either direction. A conservative estimate of the law's average employment rate impact is negative three percent. The ACA's tax wedges and ultimately its behavioral effects vary substantially across groups, with the elderly experiencing hardly any new disincentive and unmarried household heads experiencing tax wedges that are about twice the average. My estimates suggest that about four percent of the workforce will work less than the legislated 30-hour threshold solely to avoid the implicit and explicit full-time employment taxes.

The Affordable Care Act introduces or expands taxes on incomes and full-time employment, beginning in 2014. The purpose of this paper is to characterize the new full-time employment taxes from the perspective of a household budget constraint, measure their magnitude, and assess their likely consequences for employee work schedules. When the ACA is fully implemented, full-time employment taxes will be prevalent and often as large as what workers can earn in five hours of work per week, 52 weeks per year. The economic significance of the ACA's full-time employment taxes varies by demographic group: they are non-monotonic in age, increasing with family size, and negatively correlated with schooling.

The fields of insurance law and insurance economics have long and distinguished scholarly histories, but participants in the two disciplines have not always communicated well across academic silos. This Handbook encourages more policy-relevant insurance e

Represents the annual report of the President's Council of Economic Advisers. Appendix B contains historical tables (from 1959 or earlier) on aspects of income (national, personal, and corporate), production, prices, employment, investment, taxes and transfers, and money and finance.

Monograph comprising an economic analysis of effects of rearrangement of working time and leisure in the USA - explains the levelling off of hours of work, the lack of change in leisure time, factors supporting the development of alternative work schedules (e.g. Part time employment, dual jobholding, reduced and flexible hours of work), etc. In conjunction with wage rates, affluence, time budgeting, educational and other social implications, noting the role of trade union attitudes. Bibliography pp. 195 to 201, diagrams, graphs and statistical tables.

EBOOK: LABOR ECONOMICS