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Tax-Benefit Linkages in Pension Systems: A Note

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  • Butler, Monika

Abstract

This 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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Article provided by Association for Public Economic Theory in its journal Journal of Public Economic Theory.

Volume (Year): 4 (2002)
Issue (Month): 3 ()
Pages: 405-15

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Handle: RePEc:bla:jpbect:v:4:y:2002:i:3:p:405-15

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Cited by:
  1. Hans Fehr & Fabian Kindermann, 2009. "Pension funding and individual accounts in economies with life-cyclers and myopes," Working Papers 2009/23, Institut d'Economia de Barcelona (IEB).
  2. 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.
  3. 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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