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The value of explicit randomization in the tax code
Pestieau, Pierre - In: Journal of public economics 67 (1998) 1, pp. 87-103
Persistent link: https://www.econbiz.de/10001236494
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Age-Related Taxation of Bequests in the Presence of a Dependency Risk
Leroux, M.‐L; Pestieau, Pierre - 2021
This paper studies the properties of the optimal taxes on bequests when individuals differ in wage and in their risks of mortality and old-age dependance. Survival is positively correlated to income but dependency is negatively correlated with it. The government cannot distinguish between...
Persistent link: https://www.econbiz.de/10013234521
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United but (un)equal : human capital, probability of divorce and the marriage contract
Cremer, Helmuth; Pestieau, Pierre; Roeder, Kerstin - 2012
Persistent link: https://www.econbiz.de/10009762566
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United but (un-)equal : human capital, probability of divorce and the marriage contract
Cremer, Helmuth; Pestieau, Pierre; Roeder, Kerstin - 2012
This paper studies how the risk of divorce affects the human capital decisions of a young couple. We consider a setting … where complete specialization (one of the spouses uses up all the education resources) is optimal with no divorce risk … symmetric allocation will become more attractive as the probability of divorce increases, if risk aversion is high and/or labor …
Persistent link: https://www.econbiz.de/10009674949
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United but (un)equal : human capital, probability of divorce and the marriage contract
Cremer, Helmuth; Pestieau, Pierre; Roeder, Kerstin - 2012
This paper studies how the risk of divorce affects the human capital decisions of a young couple. We consider a setting … where complete specialization (one of the spouses uses up all the education resources) is optimal with no divorce risk … symmetric allocation will become more attractive as the probability of divorce increases, if risk aversion is high and/or labor …
Persistent link: https://www.econbiz.de/10009683129
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Habit formation and labor supply
Cremer, Helmuth; De Donder, Philippe; Maldonado, Dario; … - 2008
Persistent link: https://www.econbiz.de/10003812624
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United but (un)equal : human capital, probability of divorce, and the marriage contract
Cremer, Helmuth; Pestieau, Pierre; Roeder, Kerstin - In: Journal of population economics 28 (2015) 1, pp. 195-217
Persistent link: https://www.econbiz.de/10010470399
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Forced saving, redistribution, and nonlinear social security schemes
Cremer, Helmuth; De Donder, Philippe; Maldonado, Darío; … - In: Southern economic journal 76 (2009) 1, pp. 86-98
Persistent link: https://www.econbiz.de/10003880389
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Habit formation and labor supply
Cremer, Helmuth; De Donder, Philippe; Maldonado, Darío; … - 2008
This paper shows that the combination of habit formation - present consumption creating additional consumption needs in the future - and myopia may explain why some retirees are forced to "unretire", i.e., unexpectedly return to work. It also shows that when myopia about habit formation leads to...
Persistent link: https://www.econbiz.de/10003730377
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Forced saving, redistribution and nonlinear social security schemes
Cremer, Helmuth; De Donder, Philippe; Maldonado, Darío; … - 2008
Persistent link: https://www.econbiz.de/10003727708