Gene Steuerle testifies before the Committee on Oversight and Government Reform on labor force participation, taxes, and the social welfare system. Although there is some disagreement over the extent to which the nations social welfare systems affect work efforts, there is almost no disagreement that they are designed in piecemeal fashion, leading to a variety of unfair, inefficient, and somewhat strange effects. Our modern economy requires modern approaches to social welfare and taxation. At a minimum, we need to begin approaching our wide assortment of programs, phase-outs of benefits, and tax rates in a more integrated fashion.