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.
|Date of creation:||09 Dec 2003|
|Contact details of provider:|| Postal: Department of Economics, Umeå University, S-901 87 Umeå, Sweden|
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