Archive: Richard W. Johnson
This paper measures the prevalence, value, and distribution of certain fringe benefits that are currently excluded from Social Security’s Old Age, Survivors, and Disability Insurance (OASDI) contribution base, including employer-sponsored health insurance (ESI) and employer contributions to health savings accounts, medical savings accounts, and dependent care benefits…
This paper compares Social Security outcomes for non-Hispanic Black, Hispanic, and non-Hispanic white beneficiaries and assesses the capacity of various benefit enhancements to narrow racial and ethnic disparities in Social Security benefits. Using the Dynamic Simulation of Income Model 4 (DYNASIM4), we project, under current law and each benefit enhancement, lifetime Social Security benefits…
