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Wage Taxation and Public Health

Bogenschneider, B (2016) Wage Taxation and Public Health Rutgers Journal of Law and Public Policy, Fall.

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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 effect of wage taxes on public health occur by (i) pushing marginal workers into absolute poverty by payment of wage taxes; (ii) increasing working hours for low-wage workers; (iii) increasing levels of economic inequality by relatively higher tax and audit rates of persons with labor income; and (iv) 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.

Item Type: Article
Subjects : Law
Divisions : Faculty of Arts and Social Sciences > School of Law
Authors :
AuthorsEmailORCID
Bogenschneider, BUNSPECIFIEDUNSPECIFIED
Date : 30 September 2016
Copyright Disclaimer : © Rutgers Journal of Law & Public Policy
Related URLs :
Depositing User : Symplectic Elements
Date Deposited : 07 Sep 2016 13:46
Last Modified : 22 Nov 2016 17:52
URI: http://epubs.surrey.ac.uk/id/eprint/811855

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