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How should pensions be taxed? : theoretical considerations and the Scandinavian experience
Andersen, Torben M. - 2015
How should pensions be taxed? In many cases pension savings are usually taxed more leniently than other forms of savings. What is the rationale for this? And are those concerns best targeted via taxation or mandatory pension savings? These issues are discussed with outset in the experience of...
Persistent link: https://www.econbiz.de/10011405691
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Incorporating insurance rate estimates and differential mortality into net marginal social security tax rates calculation
Armour, Brian S.; Pitts, M. Melinda - 2002
Persistent link: https://www.econbiz.de/10001728345
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Incorporating insurance rate estimastes and differential social security tax rate calculation
Armour, Brian S.; Pitts, M. Melinda - In: Public finance review : PFR 32 (2004) 6, pp. 588-609
Persistent link: https://www.econbiz.de/10002429781
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Income Tax Design and the Desirability of Subsidies to Secondary Workers in a Household Model with Joint and Non-Joint Time
Cudmore, Edgar - 2008
In this paper we analyze income tax design in a two member household labor supply model where time spent on consumption … together by the two household members is valued differently from time spent apart. We treat consumption as a non excludable … public good to members of the household; one example would be where all household members or one alone can watch TV. When …
Persistent link: https://www.econbiz.de/10012773314
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Income Tax Design and the Desirability of Subsidies to Secondary Workers in a Household Model with Joint and Non-Joint Time
Cudmore, Edgar - 2007
In this paper we analyze income tax design in a two member household labor supply model where time spent on consumption … together by the two household members is valued differently from time spent apart. We treat consumption as a non excludable … public good to members of the household; one example would be where all household members or one alone can watch TV. When …
Persistent link: https://www.econbiz.de/10012465143
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The distribution of taxable income and fiscal benefits in Spain : new evidence from personal income tax returns (2002 - 2011)
Haugh, David; Martínez-Toledano, Clara - 2017
The personal tax system has a large influence on incentives to work, save and invest and hence growth. At the same time it is a key policy lever for income redistribution. This paper analyses how income distribution patterns changed in Spain before and after the crisis using the personal income...
Persistent link: https://www.econbiz.de/10011823609
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The impact of tax planning on forward-looking effective tax rates : final report ; on-demand economic analysis
Spengel, Christoph - 2016
Persistent link: https://www.econbiz.de/10011639103