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Age-dependent taxation and the optimal retirement benefit formula

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HeterogeneArbeit_0420.pdf
HeterogeneArbeit_0420.pdfGröße: 166.65 KBDownloads: 258

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2004

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Kifmann, Mathias

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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.

Zusammenfassung in einer weiteren Sprache

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

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ISO 690KIFMANN, 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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