Age-dependent taxation and the optimal retirement benefit formula

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

@techreport{Kifmann2004Age-d-12132, series={Diskussionspapiere der DFG-Forschergruppe Heterogene Arbeit}, title={Age-dependent taxation and the optimal retirement benefit formula}, year={2004}, number={04/20}, author={Kifmann, Mathias} }

<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:bibo="http://purl.org/ontology/bibo/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dcterms="http://purl.org/dc/terms/" xmlns:xsd="http://www.w3.org/2001/XMLSchema#" > <rdf:Description rdf:about="https://kops.uni-konstanz.de/rdf/resource/123456789/12132"> <dc:format>application/pdf</dc:format> <dc:date rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-25T09:42:54Z</dc:date> <dc:contributor>Kifmann, Mathias</dc:contributor> <dcterms:issued>2004</dcterms:issued> <bibo:uri rdf:resource="http://kops.uni-konstanz.de/handle/123456789/12132"/> <dc:rights>deposit-license</dc:rights> <dcterms:abstract xml:lang="deu">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.</dcterms:abstract> <dc:language>eng</dc:language> <dcterms:available rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-25T09:42:54Z</dcterms:available> <dcterms:title>Age-dependent taxation and the optimal retirement benefit formula</dcterms:title> <dcterms:rights rdf:resource="http://nbn-resolving.org/urn:nbn:de:bsz:352-20140905103416863-3868037-7"/> <dc:creator>Kifmann, Mathias</dc:creator> </rdf:Description> </rdf:RDF>

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HeterogeneArbeit_0420.pdf 67

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