Age-dependent taxation and the optimal retirement benefit formula

Kifmann, Mathias

Age-dependent taxation and the optimal retirement benefit formula

Dateien

HeterogeneArbeit_0420.pdfGröße: 166.65 KBDownloads: 238

Datum

2004

Autor:innen

Kifmann, Mathias

Open Access-Veröffentlichung

Open Access Green

Sammlungen

Wirtschaftswissenschaften

Publikationstyp

Working Paper/Technical Report

Publikationsstatus

Published

Zusammenfassung

This paper presents a comprehensive view of life-time taxation including both explicit taxation through the general tax system and implicit taxation via the retirement benefit formula. Individuals are heterogeneous with respect to productivity. It is shown that the optimal structure of age-dependent taxation can be characterized by a generalized Ramsey formula. Furthermore, the paper derives the optimal retirement benefit formula in the presence of the general tax system.

Fachgebiet (DDC)

330 Wirtschaft

Schlagwörter

pay-as-you-go Rentensysteme, implizite Besteuerung, intra- und intergenerationale Gerechtigkeit, optimal taxation, pay-as-you-go pension systems, implicit taxation, intra- and intergenerational equity

Zitieren

ISO 690

KIFMANN, Mathias, 2004. Age-dependent taxation and the optimal retirement benefit formula

BibTex

@techreport{Kifmann2004Agede-12132,
  year={2004},
  series={Diskussionspapiere der DFG-Forschergruppe Heterogene Arbeit},
  title={Age-dependent taxation and the optimal retirement benefit formula},
  number={04/20},
  author={Kifmann, Mathias}
}

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