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Redistributive taxation and social insurance
Cremer, Helmuth - In: International tax and public finance 3 (1996) 3, pp. 281-295
Persistent link: https://www.econbiz.de/10001335470
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Indirect taxes for redistribution : should necessity goods be favored?
Boadway, Robin W.; Pestieau, Pierre - 2011
Persistent link: https://www.econbiz.de/10009504864
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Indirect taxes for redistribution : should necessity goods be favored?
Boadway, Robin W.; Pestieau, Pierre - 2011
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...
Persistent link: https://www.econbiz.de/10009387245
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Indirect Taxes for Redistribution : Should Necessity Goods Be Favored?
Boadway, Robin - 2011
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...
Persistent link: https://www.econbiz.de/10013117597
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Social security, retirement age and optimal income taxations
Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre - 2002
It is often argued that implicit taxation on continued activity of elderly workers is responsible for the widely … implicit taxation. The point of this paper is that when first-best redistributive instruments are not available, because some …
Persistent link: https://www.econbiz.de/10011409410
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Social Security, Retirement Age and Optimal Income Taxation
Cremer, Helmuth; Lozachmeur, Jean Marie; Pestieau, Pierre - 2021
It is often argued that implicit taxation on continued activity of elderly workers is responsible for the widely … implicit taxation. The point of this paper is that when first-best redistributive instruments are not available, because some …
Persistent link: https://www.econbiz.de/10013320556
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Travailler moins pour travailler plus longtemps
Cremer, Helmuth; De Donder, Philippe; Maldonado, Darío; … - In: Annals of economics and statistics 101/102 (2011), pp. 257-270
Persistent link: https://www.econbiz.de/10010217885
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Taxing Pensions
Cremer, Helmuth - 2016
design of public pensions cannot be separated from the one of taxation. Regarding private pensions, the key issue is whether …
Persistent link: https://www.econbiz.de/10012988229
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Taxing Pensions
Cremer, Helmuth - 2016
design of public pensions cannot be separated from the one of taxation. Regarding private pensions, the key issue is whether …
Persistent link: https://www.econbiz.de/10012996521
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Fiscal policy when individuals differ regarding to altruism and labor supply
Michel, Philippe - 1998
Persistent link: https://www.econbiz.de/10000994348