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Prices versus quantities reassessed
Karp, Larry S.; Traeger, Christian - 2018
"Prices versus quantities" (Weitzman 1974), a hugely influential paper, is widely cited (and taught) in current debates about the best policy to reduce greenhouse gas emissions. The paper's criterion for ranking policies suggests that technological uncertainty favors taxes over cap and trade....
Persistent link: https://www.econbiz.de/10011927948
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Offshoring along the production chain
Harms, Philipp; Lorz, Oliver; Urban, Dieter M. - 2009
Recent contributions on offshoring often assume that firms can freely split their production process into separate steps which can be ranked according to the cost savings from producing abroad. We replace this assumption by the notion of a technologically determined sequence of production steps....
Persistent link: https://www.econbiz.de/10003808676
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Risk, return and portfolio allocation under alternative pension arrangements with imperfect financial markets
Miles, David; Černý, Aleš - 2001
importance of unfunded, state pensions differs. We estimate how the optimal level of unfunded, state pensions depends on rate of … is rapid and unfunded pensions are currently generous. …
Persistent link: https://www.econbiz.de/10011398101
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The politics of pension reform under ageing
Leers, Theo; Meijdam, Lex; Verbon, Harrie - 2001
In this paper we address the question whether in case of population ageing a transition from an unfunded to a more funded pension scheme is politically feasible in a representative democracy. We consider two parties: a right-wing party which is willing to trade off intragenerational equity...
Persistent link: https://www.econbiz.de/10011399334
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Aging, taxes and pensions in Switzerland
Keuschnigg, Christian - 2016
until 2050. To quantify the effects on pensions, taxes and social contributions, we use an overlapping generations model …
Persistent link: https://www.econbiz.de/10011416024
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Optimal redistributive pensions and the cost of self-control
Bouchard St-Amant, Pier-André; Garon, Jean-Denis - 2014
proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …
Persistent link: https://www.econbiz.de/10010391797
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Public pensions in the national accounts and public finance targets
Oksanen, Heikki - 2004
corporations and government as an employer. This paper extends this to unfunded public pensions with the help of "implicit tax" in …
Persistent link: https://www.econbiz.de/10011449487
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Longevity risk and taxation of public pensions
Lassila, Jukka; Valkonen, Tarmo - 2015
rules, such as a link between life expectancy and pensions or retirement age, the tax regime shift can be used to improve …
Persistent link: https://www.econbiz.de/10011404399
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The commitment value of prefunded pensions
Garon, Jean-Denis - 2015
This paper studies how prefunding public pensions can improve policy outcomes when short-sighted governments cannot … commit. We focus on sustainable plans, where optimal nonlinear pensions are not reneged on by sequential governments …. Prefunding pensions is a commitment mechanism. It implies lower contributions than does the second best policy, which reduces …
Persistent link: https://www.econbiz.de/10011405644
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How should pensions be taxed? : theoretical considerations and the Scandinavian experience
Andersen, Torben M. - 2015
How should pensions be taxed? In many cases pension savings are usually taxed more leniently than other forms of … vis pensions. It is argued that the incentive structure related to pension savings and retirement can not be seen … independently from how private pensions (and savings more generally) affect public pensions via meanstesting. The effective rates of …
Persistent link: https://www.econbiz.de/10011405691