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Financing social security by taxing capital income: A bad idea?

Kunze, Lars; Schuppert, Christiane - In: FinanzArchiv: Public Finance Analysis 66 (2010) 3, pp. 243-262

This paper examines the growth effects of an increase of capital income taxes if the additional revenue is devoted to …-generations model with endogenous growth, unemployment, and a social security system comprising pensions and unemployment benefits. It … is shown that the reform not only promotes employment but may additionally stimulate economic growth. Calibrating the …

Persistent link: https://www.econbiz.de/10008693495

Can removing the tax cap save social security?

Bagchi, Shantanu - In: The B.E. journal of macroeconomics 17 (2017) 2, pp. 1-28

Persistent link: https://www.econbiz.de/10011743281

Pension Systems and the Allocation of Macroeconomic Risk

Bovenberg, A Lans; Uhlig, Harald - C.E.P.R. Discussion Papers - 2006

endogenous growth. We allow for nonseparable preferences, paying particular attention to the risk aversion of the old as well as …, even for population growth shocks. This result is in contrast to the result of a fully-funded decentralized system without … young. The additional resources are instead used to increase growth and future output, resulting in higher consumption of …

Persistent link: https://www.econbiz.de/10005662132

Social security, growth, and welfare in overlapping generations economies with or without annuities

Bruce, Neil; Turnovsky, Stephen J. - In: Journal of Public Economics 101 (2013) C, pp. 12-24

generations with equilibrium growth. We adopt realistic mortality and other demographic assumptions and allow for the presence or …

Persistent link: https://www.econbiz.de/10010664745

Chapter 10 Taxation

Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...

Persistent link: https://www.econbiz.de/10014023506

Capital income taxation with housing

Nakajima, Makoto - In: Journal of economic dynamics & control 115 (2020), pp. 1-28

Persistent link: https://www.econbiz.de/10012502677

Trends in personal income tax and employee social security contribution schedules

Torres, Carolina; Mellbye, Kirsti; Brys, Bert - 2012

Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and marginal personal tax rates, this paper discusses...

Persistent link: https://www.econbiz.de/10009686676

Shifting from social security contributions to consumption taxes : the impact on low-income earner work incentives

Thomas, Alastair; Picos, Fidel - 2012

This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries. Simulation results based on household budget survey microdata...

Persistent link: https://www.econbiz.de/10009686684

Capital income taxation and reforming social security in an OLG economy

Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - In: Journal of economic dynamics & control 165 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015051127

Strand, Henning - 1999

The Swedish universal welfare model relies on a high tax level to finance a variety of transfers to the workingage population both in the form of income replacements and income supplements and as services for health-, child- and elderly care. The available evidence, reviewed in this Working...

Persistent link: https://www.econbiz.de/10012446880

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