Tax-Benefit Linkages in Pension Systems: A Note
AbstractThis note shows that a public pension system with a fairly general individual tax-benefit linkage is (computationally) equivalent to a system without linkages. The "equivalent" pension system without linkages not only facilitates simulations of policy experiments but also offers some insight into the implied tax structure of the tax-benefit linkage. It is shown that implicit tax rates may differ considerably across age groups even if the statutory tax rate is constant over the life-cycle. Copyright 2002 by Blackwell Publishing Inc.
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Bibliographic InfoArticle provided by Association for Public Economic Theory in its journal Journal of Public Economic Theory.
Volume (Year): 4 (2002)
Issue (Month): 3 ()
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=1097-3923
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Other versions of this item:
- Monika BÜTLER, 2000. "Tax-Benefit Linkages in Pension Systems (a note)," Cahiers de Recherches Economiques du DÃ©partement d'EconomÃ©trie et d'Economie politique (DEEP) 00.20, Université de Lausanne, Faculté des HEC, DEEP.
- D91 - Microeconomics - - Intertemporal Choice - - - Intertemporal Household Choice; Life Cycle Models and Saving
- H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
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- Hans Fehr & Fabian Kindermann, 2009.
"Pension funding and individual accounts in economies with life-cyclers and myopes,"
2009/23, Institut d'Economia de Barcelona (IEB).
- Hans Fehr & Fabian Kindermann, 2010. "Pension Funding and Individual Accounts in Economies with Life-cyclers and Myopes," CESifo Economic Studies, CESifo, vol. 56(3), pages 404-443, September.
- Hans Fehr & Fabian Kindermann, 2009. "Pension Funding and Individual Accounts in Economies with Life-cyclers and Myopes," CESifo Working Paper Series 2724, CESifo Group Munich.
- Mathias Kifmann, 2004.
"Age-dependent taxation and the optimal retirement benefit formula,"
Working Papers of the Research Group Heterogenous Labor
04-20, Research Group Heterogeneous Labor, University of Konstanz/ZEW Mannheim.
- Mathias Kifmann, 2008. "Age-Dependent Taxation and the Optimal Retirement Benefit Formula," German Economic Review, Verein für Socialpolitik, vol. 9, pages 41-64, 02.
- Kerstin Roeder, 2009. "Optimal taxes and pensions in a society with myopic agents," Working Papers 2009/28, Institut d'Economia de Barcelona (IEB).
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