Showing 1 - 10 of 295
How can retirement savings be increased? We explore a unique policy change in the context of the German pension system … these letters on the behavior of individuals. We find an increase in tax-deductible private retirement savings and provide … evidence that this is not due to a crowding-out of other forms of savings. We also show that labor earnings, i.e. the most …
Persistent link: https://www.econbiz.de/10011782119
How can retirement savings be increased? We explore a unique policy change in the context of the German pension system … these letters on the behavior of individuals. We find an increase in tax-deductible private retirement savings and provide … evidence that this is not due to a crowding-out of other forms of savings. We also show that labor earnings, i.e. the most …
Persistent link: https://www.econbiz.de/10012925277
How can retirement savings be increased? We explore a unique policy change in the context of the German pension system … on private retirement savings. Our results show that the letters increase private retirement savings. The effects are … increase in savings partly crowds out charitable donations. Moreover, we present evidence suggesting that both information and …
Persistent link: https://www.econbiz.de/10012982810
How can retirement savings be increased? We explore a unique policy change in the context of the German pension system … on private retirement savings. Our results show that the letters increase private retirement savings. The effects are … increase in savings partly crowds out charitable donations. Moreover, we present evidence suggesting that both information and …
Persistent link: https://www.econbiz.de/10011535690
Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare costs of taxation due to factors such as taxbase shifting. This paper provides an additional argument demonstrating the non-sufficiency of the ETI, namely tax deductions....
Persistent link: https://www.econbiz.de/10013021690
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax systems with deduction possibilities if (i) deductions...
Persistent link: https://www.econbiz.de/10013045052
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax systems with deduction possibilities if (i) deductions...
Persistent link: https://www.econbiz.de/10013045747
How can retirement savings be increased? We explore a unique policy change in the context of the German pension system … these letters on the behavior of individuals. We find an increase in tax-deductible private retirement savings and provide … evidence that this is not due to a crowding-out of other forms of savings. We also show that labor earnings, i.e. the most …
Persistent link: https://www.econbiz.de/10011794181
How can retirement savings be increased? We explore a unique policy change in the context of the German pension system … on private retirement savings. Our results show that the letters increase private retirement savings. The effects are … increase in savings partly crowds out charitable donations. Moreover, we present evidence suggesting that both information and …
Persistent link: https://www.econbiz.de/10011536015
Persistent link: https://www.econbiz.de/10012035194