Income Taxation, Old Age Pensions and Disability Benefits
This paper concerns two issues related to optimal income taxation. First, we show how the labor income tax and the old age pension system interact in the optimal tax and expenditure structure. Second, we derive marginal capital income tax rates for high-ability and low-ability working individuals as well as for the disabled.
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- Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau, 2002.
"Social Security, Retirement Age and Optimal Income Taxation,"
CESifo Working Paper Series
693, CESifo Group Munich.
- Cremer, Helmuth & Lozachmeur, Jean-Marie & Pestieau, Pierre, 2004. "Social security, retirement age and optimal income taxation," Journal of Public Economics, Elsevier, vol. 88(11), pages 2259-2281, September.
- CREMER, Helmuth & LOZACHMEUR, Jean-Marie & PESTIEAU, Pierre, . "Social security, retirement age and optimal income taxation," CORE Discussion Papers RP 1722, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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NBER Working Papers
0632, National Bureau of Economic Research, Inc.
- Boadway, Robin & Marceau, Nicolas & Sato, Motohiro, 1999. "Agency and the design of welfare systems," Journal of Public Economics, Elsevier, vol. 73(1), pages 1-30, July.
- Pirttila, Jukka & Tuomala, Matti, 2001. "On optimal non-linear taxation and public good provision in an overlapping generations economy," Journal of Public Economics, Elsevier, vol. 79(3), pages 485-501, March.
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