security benefits, an increase in the social security tax and tax incentives for the purchase of private life annuities, which …-age, while the opposite occurs by a cut in the social security benefits and by an increase of the social security tax. The main … result is that a tax incentive for life annuities and a cut in the social security benefits alleviate adverse selection in …

earning abilities, into an optimum income taxation model with bequests motivated by joy of giving. We show that a tax on … inheritances and a uniform tax on all expenditures including bequests are equivalent and that either is desirable, according to an …

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

on bequests or on inheritances allow further redistribution, if in the parent generation initial wealth and earning … social welfare is ambiguous. A tax on all expenditures of a generation (a uniform tax on consumption plus bequests) has the … same redistributive effect as an inheritance tax but does not distort the bequest decision. …

This article incorporates tax evasion into an optimum taxation framework with individuals differing in earning … abilities and initial wealth. We find that despite the possibility of its evasion a tax on initial wealth should supplement the … optimal nonlinear income tax, given a positive correlation between initial wealth and earning abilities. Further, even if …

earning abilities, into an optimum income taxation model with bequests motivated by joy of giving. We show that a tax on … inheritances and a uniform tax on all expenditures including bequests are equivalent and that either is desirable, according to an …

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …