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Taxation

Taxation. Issues to consider How visible are they? How socially acceptable are they? Progressive versus flat Who pays? (how many people pays? Is payment connected to usage?) What kind of Incentives on the economy and individuals? How burdensome are they to administer for businesses?.

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Taxation

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  1. Taxation • Issues to consider • How visible are they? • How socially acceptable are they? • Progressive versus flat • Who pays? (how many people pays? Is payment connected to usage?) • What kind of Incentives on the economy and individuals? • How burdensome are they to administer for businesses?

  2. Workers rights (chapter 15) • Employment at will governs the employment relation • Limits (FLSA): Over the years the government has passed laws that have limited the rights of employers in this relation. • Protections: Over the years the government has also passed laws that provide protection to employees. • There has also been also legislation that has created exceptions: Union negotiated contracts; EEO

  3. Workers rights (chapter 15) • Employment at will – Common law • the employer can set the terms and conditions of the job. • The agreement between employer and employee is voluntary. Either party can end the agreement at any time. • Critics note that this doctrine favors employers. The relationship employers – employees is asymmetric. Employers can hire another employee more easily than an employee can find another job (particularly when unemployment is high).

  4. Limits to employment at will • Child labor • Hours • Wages • The need for DUE PROCESS when firing employees. • Privacy

  5. Mandated social benefits • Paid vacations and holidays • Health care • Sick leave • Long-term disability insurance • Family leave • Unemployment insurance • Public pensions

  6. Exceptions • Contracts negotiated by organized labor • Discrimination including protection against sexual harassment

  7. Organized labor • Balancing the asymmetric relation through a contract negotiated by parties that have similar power • Unions are increasingly weakened directly through policies that undermine their power and because people is finding alternative ways of gaining rights.

  8. Discrimination • A failure of the market because it does not allow for meritocracy to be the guide on hiring decisions. • Illegal discrimination: • Disparate treatment • Disparate impact • The question is whether government intervention through the Equal Employment Opportunity Commission makes things worse.

  9. National policies • Immigration of workers • “Emigration” of jobs • Flexibility of the labor market

  10. Alien employees • The Immigration Reform and Control Act (IRCA) changed the rules. It provided amnesty to individuals working illegally in the US to become legal. It worked pretty well and right now we are discussing a similar law. • IRCA also held employers accountable for documenting their employees’ immigration status. It is considered very ineffective

  11. Class discussion: Amnesty for illegal immigrants - McCain-Kennedy bill in the senate • Amnesty for illegal aliens - The Washington Times: Editorials/OP-EDAmnesty will be a magnet for further illegal immigrants, who hope to be the ...Amnesty not only encourages illegal immigration, but contempt for the law as ...www.washtimes.com/op-ed/2004/01/21 • The Senate Republicans who voted on Monday to legalize the nation's illegal immigrants look at the waves of immigration reshaping this country and see a powerful work force, millions of potential voters and future Americans. (NYT, March 29, 2006)

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