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Fertility, human capital accumulation, and the pension system
Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - 2009
This paper provides a unified treatment of externalities associated with fertility and human capital accumulation as … part through education. In addition to the customary externality source associated with a change in average fertility rate … alone entails a higher fertility rate and a lower ratio of high- to low-ability children, as compared to using education …
Persistent link: https://www.econbiz.de/10003872226
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Fertility, human capital accumulation, and the pension system
Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - 2010
Persistent link: https://www.econbiz.de/10008907495
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Fertility, human capital accumulation, and the pension system
Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - In: Journal of public economics 95 (2011) 11/12, pp. 1272-1279
Persistent link: https://www.econbiz.de/10009419273
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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 … part through education. In addition to the customary externality source associated with a change in average fertility rate … alone entails a higher fertility rate and a lower ratio of high- to low-ability children, as compared to using education …
Persistent link: https://www.econbiz.de/10013316338
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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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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016 - March 2016, revised May 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/10011482705
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Life expectancy heterogeneity and the political support for collective annuities
Cremer, Helmuth; De Donder, Philippe - 2014
Persistent link: https://www.econbiz.de/10010415744
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
Persistent link: https://www.econbiz.de/10011498020
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Longevity, Annuities and the Political Support for Public Pensions
Cremer, Helmuth - 2011
We develop a model where individuals differ in productivity and in longevity. Benefits from the public pay-as-you-go pension system take the form of a collective annuity, with both a contributive (Bismarckian) component (based on the worker's past earnings) and a flat (Beveridgean) part. Voters...
Persistent link: https://www.econbiz.de/10013122325
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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 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/10012988229