Showing 1 - 10 of 1,601
We study the impact of grandparental retirement decisions on family members' labor supply and child outcomes by …
Persistent link: https://www.econbiz.de/10013266034
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10011482705
We investigate the responsiveness of individual retirement decisions to changes in financial incentives. A reform … increased women's normal retirement age (NRA) in two steps from age 62 to age 63 first and then to age 64. At the same time … retirement at the previous NRA became possible at a benefit discount. Since the reform affected specific birth cohorts we can …
Persistent link: https://www.econbiz.de/10009535096
While the effect of social security systems on retirement decisions has received much attention, the impact of these … investment and retirement decisions in a simple analytical life-cycle model with full certainty and investigate how different … contributions and benefits increase human capital investment and postpone retirement. …
Persistent link: https://www.econbiz.de/10011398074
observed trend towards early retirement. In a world of laissez-faire or of first-best efficiency, there would be no such … variables are not observable, the optimal policy does imply a distortion of the retirement decision. Consequently, the … inducement of early retirement may be part of the optimal tax-transfer policy. We consider a model in which individuals differ in …
Persistent link: https://www.econbiz.de/10011409410
hundred age brackets and we investigate how changes in the birth rates, survival rates, and the retirement age affect the …
Persistent link: https://www.econbiz.de/10012154725
The specificities of the workforce with a migrant background are often neglected in studies of retirement. Similarly … systems - with a focus on retirement. The paper argues that such effects are non-negligible and are likely to have major … policy consequences. -- pensions ; retirement ; international migration ; social security coordination …
Persistent link: https://www.econbiz.de/10009682342
longer and birth rates have declined. Postponing the full retirement age (FRA), when retirees are entitled to full pension …
Persistent link: https://www.econbiz.de/10012387494
We provide new evidence of forward-looking labor supply responses to changes in pension wealth. We exploit a 2014 German reform that increased pension wealth for mothers by an average of 4.4% per child born before January 1, 1992. Using administrative data on the universe of working histories,...
Persistent link: https://www.econbiz.de/10014280148
This paper investigates the impact of the public smoking ban which came into effect in Italy on January 2005 on … individual smoking behaviour. Current empirical evidence supports the existence of a negative effect of the Italian ban on … smoking prevalence and consumption in the general population. This is in contrast to what has been found in some other …
Persistent link: https://www.econbiz.de/10010436572