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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...
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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
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
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...
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