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Contributive Pensions and Imperfect Tax Compliance : A Political Economy Model

Leroux, M.‐L. - 2018

This paper sheds light on the role of public institutions as a way to reduce tax evasion through a close link between payroll taxation and pension benefits. We use a political economy model in which agents have the possibility to hide part of their earnings in order to avoid taxation. Taxation...

Persistent link: https://www.econbiz.de/10012936565

Habit Formation and Labor Supply

Cremer, Helmuth - 2008

This paper shows that the combination of habit formation - present consumption creating additional consumption needs in the future - and myopia may explain why some retirees are forced to 'unretire', i.e., unexpectedly return to work. It also shows that when myopia about habit formation leads to...

Persistent link: https://www.econbiz.de/10012771200

Taxing Pensions

Cremer, Helmuth - 2016

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes … pension incomes ought to be taxed specifically. To do this, one has to distinguish between public and private pensions. The … design of public pensions cannot be separated from the one of taxation. Regarding private pensions, the key issue is whether …

Persistent link: https://www.econbiz.de/10012988229

Inherited Wealth and Demographic Aging

Onder, Harun - 2016

The role of inherited wealth in modern economies has increasingly become under scrutiny. This study presents one of the first attempts to shed light on how demographic aging could shape this role. We show that, in the absence of retirement annuities, or for a given level of annuitization, both...

Persistent link: https://www.econbiz.de/10012985794

Habit Formation and Labor Supply

Cremer, Helmuth; Donder, Philippe De; Maldonado, Darío; … - CESifo - 2008

This paper shows that the combination of habit formation - present consumption creating additional consumption needs in the future - and myopia may explain why some retirees are forced to ‘unretire’, i.e., unexpectedly return to work. It also shows that when myopia about habit formation...

Persistent link: https://www.econbiz.de/10005094153

Fertility, Human Capital Accumulation, and the Pension System

Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - 2021

This paper provides a unified treatment of externalities associated with fertility and human capital accumulation as they relate to pension systems. It considers as overlapping generations model in which every generation consists of high earners and low earners with the proportion of types being...

Persistent link: https://www.econbiz.de/10013316338

On the Policy Implications of Changing Longevity

Pestieau, Pierre - 2012

Our societies are witnessing a steady increase in longevity. This demographic evolution is accompanied by some convergence across countries, whereas substantial longevity inequalities persist within nations. The goal of this paper is to survey some crucial implications of changing longevity on...

Persistent link: https://www.econbiz.de/10013100908

Fertility, Human Capital Accumulation, and the Pension System

Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - CESifo - 2009

Persistent link: https://www.econbiz.de/10005029262

On the Policy Implications of Changing Longevity

Pestieau, Pierre; Ponthiere, Grégory - CESifo - 2012

Persistent link: https://www.econbiz.de/10010693471

Forced Saving, Redistribution and Nonlinear Social Security Schemes

Cremer, Helmuth - 2008

their quot;myopic selfquot; emerges when labor supply and savings decisions are made. The social welfare function is …) is used for both types. We show that the paternalistic solution does not necessarily imply forced savings for the myopics …

Persistent link: https://www.econbiz.de/10012771645