Pensions, Taxes and The Budgetary Process

Abstract

This lecture was delivered on the occasion of the John R. Commons Award presentation at the Allied Social Science Association meetings in Chicago, January 2012. Omicron Delta Epsilon presents the award biennially to an outstanding economist in recognition of achievements and service to both the economics profession and Omicron Delta Epsilon. The lecture represents part of the author's continuing exploration of the analysis and development of policies for Social Security and income taxation of earnings.