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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
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/10011455532
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Pension incentives and the retirement decisions of couples
Atalay, Kadir; Barrett, Garry F. - 2016
Age Pension reform in Australia increased the eligibility age for Age Pension benefits for women. This reform caused an …
Persistent link: https://www.econbiz.de/10011496968
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The impact of social security on pension claiming and retirement: active vs. passive decisions
Lalive, Rafael; Magesan, Arvind; Staubli, Stefan - 2020
We exploit a unique Swiss reform to identify the importance of passivity, claiming social security benefits at the Full … Retirement Age (FRA). Sharp discontinuities generated by the reform reveal that raising the FRA while imposing small early … does not. The nature of the reform allows us to identify that between 47 and 69% of individuals are passive, while imposing …
Persistent link: https://www.econbiz.de/10012256958
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Couples' retirement under individual pension design : a regression discontinuity study for France
Stancanelli, Elena G. F. - 2016
the effects of a French pension reform on spouses' employment decisions. We use labor-force survey data, pooled over …'s unobserved heterogeneity. We conclude that the reform immediately reduced both spouses' retirement probability. The wife …'s retirement probability also drops by 1 to 4 percentage points if the husband is hit by the reform, and vice-versa. Instrumenting …
Persistent link: https://www.econbiz.de/10011580555
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Pension policies in a model with endogenous fertility
Cipriani, Giam Pietro; Pascucci, Francesco - 2018
We set up an overlapping generations model with endogenous fertility to study pensions policies in an ageing economy. We show that an increasing life expectancy may not be detrimental for the economy or the pension system itself. On the other hand, conventional policy measures, such as...
Persistent link: https://www.econbiz.de/10011855784
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Life satisfaction and relative income : perceptions and evidence
Mayraz, Guy; Wagner, Gert G.; Schupp, Jürgen - 2009
Using a unique dataset we study both the actual and self-perceived relationship between subjective well-being and income comparisons against a wide range of potential comparison groups, enabling us to investigate a broader range of questions than in previous studies. In questions inserted into a...
Persistent link: https://www.econbiz.de/10003895798
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Is a flat tax feasible in a grown-up welfare state?
Fuest, Clemens (contributor); Peichl, Andreas (contributor);  … - 2007
tax reform ; equity ; efficiency ; distribution ; welfare …
Persistent link: https://www.econbiz.de/10003578894
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Ex post inequality of opportunity comparisons
Fleurbaey, Marc; Peragine, Vitorocco; Ramos Morilla, Xavier - 2015
In this paper we propose different criteria to rank income distributions according to equality of opportunity. Different from existing ones, our criteria explicitly recognize the interplay between circumstances and effort. We characterize them axiomatically and we compare them with existing...
Persistent link: https://www.econbiz.de/10011347163
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Towards economic democracy and social justice : profit sharing, co-determination, and employee ownership
FitzRoy, Felix R.; Nolan, Michael A. - 2020
propose redistributive tax and welfare reform, extended codetermination, subsidised profit sharing and employee buyouts. …
Persistent link: https://www.econbiz.de/10012213762
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Estimating the impact of immigrants on the host country social security system when return migration is an endogenous choice
Kirdar, Murat G. - 2010
In this paper, I estimate the fiscal impact of immigrants on the German pension insurance (PI) and unemployment insurance (UI) systems when return migration is an endogenous choice. For this purpose, I develop a dynamic stochastic model of joint return migration and saving decisions that...
Persistent link: https://www.econbiz.de/10003959164