Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2022
We study interactions between progressive labor taxation and social security reform. Increasing longevity puts fiscal … strain that necessitates the social security reform. The current social security is redistributive, thus providing (at least … pensions to individual incomes reduces distortions associated with social security contributions, but incurs insurance loss. We …