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On optimal lifetime redistribution policy

Tenhunen, Sanna; Tuomala, Matti - In: Journal of public economic theory 12 (2010) 1, pp. 171-198

Persistent link: https://www.econbiz.de/10003946611

Optimal taxation and income mobility with borrowing limits

Mathieu-Bolh, Nathalie - In: Public finance review : PFR 39 (2011) 3, pp. 393-428

Persistent link: https://www.econbiz.de/10009259871

Optimal Taxation and Income Mobility with Borrowing Limits

Mathieu-Bolh, Nathalie - 2018

The author studies age-dependent optimal taxation in an environment that takes into consideration changes in consumption behavior over the life cycle due to changes in labor income paths and borrowing limits. Income mobility is defined as an exogenous rate at which individuals change from a...

Persistent link: https://www.econbiz.de/10012940492

Do mobile pensioners threaten the deferred taxation of savings? : portability of social benefits

Meier, Volker; Wagener, Andreas - In: CESifo economic studies : CESifo, a joint initiative of … 61 (2015) 2, pp. 465-483

of full deferral of income taxes on savings and full taxation of interest. Potential mobility of the old calls for lower … degrees of deferral and reduced taxation of interest. However, full immediate taxation of savings in combination with full tax …

Persistent link: https://www.econbiz.de/10011397729