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Chapter 12. Taxation, Pensions, and Demographic Change

Woodland, A. - In: Handbook of the economics of population aging : Volume 1, (pp. 713-780). 2016

This chapter provides a review of some implications of demographic shift arising from population aging for fiscal policy, taxation policy, and social security settings. The key implications of population aging that have been forthcoming from the many national and international macroeconomic...

Persistent link: https://www.econbiz.de/10014023468

Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth

Richter, Wolfram F. - 2010

This paper studies second-best policies in an OLG model in which endogenous growth results from human capital accumulation. When young, individuals decide on education, saving, and nonqualified labour. When old, individuals supply qualified labour. Growth equilibria are inefficient in...

Persistent link: https://www.econbiz.de/10013149817

Optimal Nonlinear Income Taxes in an Overlapping Generations Model

Hu, Weizhen; KIKUCHI, YUYA - 2023

This study develops an income tax competition framework in an overlapping generations economy and examines the economic impact of labor market integration. With two types of labor possessing varied ability levels and a perfectly mobile capital stock, local governments compete for labor and...

Persistent link: https://www.econbiz.de/10014357439

The Welfare Gains of Age Related Optimal Income Taxation

Bastani, Spencer - 2012

Using a calibrated overlapping generations model we quantify the welfare gains of an age dependent income tax. Agents face uncertainty regarding future abilities and can by saving transfer consumption across periods. The welfare gain of switching from an age-independent to an age-dependent...

Persistent link: https://www.econbiz.de/10013109852

Redistributive income taxation under outsourcing and foreign direct investment

Aronsson, Thomas; Koskela, Erkki - 2010

This paper deals with optimal income taxation under labor outsourcing and FDI. We show how the optimal income tax … response to the joint effect of outsourcing and FDI depends on whether FDI is complementary with, or substitutable for …, domestic labor. -- outsourcing ; foreign direct investment ; optimal nonlinear taxation …

Persistent link: https://www.econbiz.de/10003967778

Redistributive Income Taxation under Outsourcing and Foreign Direct Investment

Aronsson, Thomas - 2010

Persistent link: https://www.econbiz.de/10013143345

Optimal income taxation, outsourcing and policy cooperation in a dynamic economy

Aronsson, Thomas; Koskela, Erkki - 2009

Persistent link: https://www.econbiz.de/10003879437

Optimal income taxation, outsourcing and policy cooperation in a dynamic economy

Aronsson, Thomas; Koskela, Erkki - 2009

Persistent link: https://www.econbiz.de/10003872367

Pollution and capital tax competition within a regional block

Hadjiyiannis, Costas; Hatzipanayotou, Panos; Michael, … - 2004

The paper examines the interaction among taxes on factors income, environmental quality and welfare. We construct a two-country regional block model with capital mobility and cross-border pollution. Pollution in the two countries is simultaneously abated by the private sector, in response to a...

Persistent link: https://www.econbiz.de/10002127095

Pollution and capital tax competition within a regional block : presented at CEFifo Area Conference on Public Sector Economics, May 2003

Hadjiyiannis, Costas; Hatzipanayotou, Panos; Michael, … - 2004

The paper examines the interaction among taxes on factors income, environmental quality and welfare. We construct a two-country regional block model with capital mobility and crossborder pollution. Pollution in the two countries is simultaneously abated by the private sector, in response to a...

Persistent link: https://www.econbiz.de/10011449271