000			01570nab#a2200289#c#4500
003			IEF
005			20180219161859.0
008			170404s2017 USA|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aGustman, Alan L. _920040
245			_aMeans testing social security _b income versus wealth _c Alan L. Gustman, Thomas L. Steinmeier and Nahid Tabatabai
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.
650		4	_aSEGURIDAD SOCIAL _948362
650		4	_aREDISTRIBUCION _948219
650		4	_aRENTA _950200
650		4	_aPENSIONES DE JUBILACIÓN _911220
650		4	_aESTADOS UNIDOS _942888
520			_aA Social Security means test targeting benefit recipients in the top quarter o f the income distribution will have substantially different distributional effects from a means test targeting the top quarter o f wealth holders. Only 14.5 percent o f individuals fall in the top quarters o f both the income and wealth distributions. A means test based on income will reduce benefits for 10.5 percent o f individuals who fall outside the top quarter o f wealth holders,while a means test based on wealth willhave similar consequences for those who fall outside the top quarter o f the incomedistribution.
700	1		_aSteinmeier, Thomas L. _942309
700	1		_aTabatabayi, Nahid _953728
773	0		_tNational tax journal _w86491 _gv. 70, n. 1, March 2017, p. 111-132
942			_cART
942			_z147671
999			_c68590 _d68590