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Do Mobile Pensioners Threaten the Deferred Taxation of Savings?

Author

Listed:
  • Volker Meier
  • Andreas Wagener

Abstract

We investigate optimal taxation of lifetime income with and without an option to emigrate during old age. The government sets the rates of deferred taxation and of taxes on interest income. With immobile agents, the optimal policy consists of full deferral of income taxes on savings and full taxation of interest. Potential mobility of the old calls for lower degrees of deferral and reduced taxation of interest. However, full immediate taxation of savings in combination with full tax exemption on interest income can never be optimal. (JEL codes: H21, H24, H26).

Suggested Citation

  • Volker Meier & Andreas Wagener, 2015. "Do Mobile Pensioners Threaten the Deferred Taxation of Savings?," CESifo Economic Studies, CESifo Group, vol. 61(2), pages 465-483.
    • Handle: RePEc:oup:cesifo:v:61:y:2015:i:2:p:465-483.
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    File URL: http://hdl.handle.net/10.1093/cesifo/ifu020
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    Cited by:

    1. Angela Xu, 2015. "Pension Taxation in the EU: A Concern for Mobile Pensioners?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(3), pages 75-77, October.
    2. Robert Holzmann, 2016. "Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options," CESifo Working Paper Series 5715, CESifo.
    3. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    4. repec:ces:ifodic:v:13:y:2015:i:3:p:19173875 is not listed on IDEAS
    5. Angela Xu, 2015. "Pension Taxation in the EU: A Concern for Mobile Pensioners?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(03), pages 75-77, October.

    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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