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 does not only facilitate simulations of policy experiments, but also offers some insight into the implied tax structure of the tax-benefit linkage.
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Bibliographic InfoPaper provided by Université de Lausanne, Faculté des HEC, DEEP in its series Cahiers de Recherches Economiques du Département d'Econométrie et d'Economie politique (DEEP) with number 00.20.
Length: 12 pages
Date of creation: Jul 2000
Date of revision:
Publication status: Published in Journal of Public Economic Theory, vol.4 (3), July 2002, pp. 405-415
Contact details of provider:
Postal: Université de Lausanne, Faculté des HEC, DEEP, Internef, CH-1015 Lausanne
Phone: ++41 21 692.33.64
Fax: ++41 21 692.33.05
Web page: http://www.hec.unil.ch/deep/publications/cahiers/series
More information through EDIRC
public pensions; linkages;
Other versions of this item:
- 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,"
CESifo Working Paper Series
2724, CESifo Group Munich.
- 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," Working Papers 2009/23, Institut d'Economia de Barcelona (IEB).
- Kerstin Roeder, 2009. "Optimal taxes and pensions in a society with myopic agents," Working Papers 2009/28, Institut d'Economia de Barcelona (IEB).
- Mathias Kifmann, 2008.
"Age-Dependent Taxation and the Optimal Retirement Benefit Formula,"
German Economic Review,
Verein für Socialpolitik, vol. 9, pages 41-64, 02.
- 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.
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