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On financing retirement with an aging population

McGrattan, Ellen R.; Prescott, Edward C. - In: Quantitative Economics 8 (2017) 1, pp. 75-115

A problem that faces many countries including the United States is how to finance retirement consumption as the population ages. Proposals for switching to a saving-for-retirement system that does not rely on high payroll taxes have been challenged on the grounds that welfare would fall for some...

Persistent link: https://www.econbiz.de/10011995483

Pareto efficiency and identity

Phelan, Christopher; Rustichini, Aldo - In: Theoretical Economics 13 (2018) 3, pp. 979-1008

This paper examines the set of Pareto efficient allocations in a finite period Mirrlees (1971, 1976) economy; each period represents a lifetime for an agent who cares about the utility of his descendants. In making Pareto comparisons, we use an interim concept of efficiency, and consider an...

Persistent link: https://www.econbiz.de/10012010049

Dynamic scoring of tax reforms in the European Union

Barrios Cobos, Salvador; Dolls, Mathias; Maftei, Anamaria; … - 2017

In this paper, we present the first dynamic scoring exercise linking a multi-country microsimulation and DSGE models for all countries of the European Union. We illustrate our novel methodology analysing a hypothetical tax reform for Belgium. We then evaluate real tax reforms in Italy and...

Persistent link: https://www.econbiz.de/10012012775

Drivers of participation elasticities across Europe: Gender or earner role within the household?

Bartels, Charlotte; Shupe, Cortnie - 2018

We compute participation tax rates across the EU and find that work disincentives inherent in tax-benefit systems largely depend on household composition and the individual's earner role within the household. We then estimate participation elasticities using an IV Group estimator that enables us...

Persistent link: https://www.econbiz.de/10012012785

Taxation of Per Diem. Romanian Current Liabilities for Employers and Employees

Tofan, Mihaela; Bercu, Ana Maria - In: CES Working Papers 7 (2015) 3, pp. 794-801

The accession to EU opened new opportunities in the area of transnational services, by using Romanian employees abroad. The general principle of free movement of labor allowed the employers to send their workers in another member states, under the domestic working contract. The cost for the...

Persistent link: https://www.econbiz.de/10012017258

Redistributive politics with target-specific beliefs

Fong, Christina; Poutvaara, Panu - 2019

taxation of the rich. Survey evidence from the United States and Germany and experimental evidence on giving money to real …

Persistent link: https://www.econbiz.de/10012019139

Income inequality, growth and elite taxation in Brazil: New evidence combining survey and fiscal data, 2001-2015

Morgan, Marc - 2018

This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently combining annual and nationally representative household...

Persistent link: https://www.econbiz.de/10012030391

Fiscal justice in Brazil: Pathways to progress

Passos, Luana; Guedes, Dyeggo Rocha; Silveira, Fernando … - 2019

existing literature on its distributive role and its efficiency. The findings point to inefficient taxation that is still very … taxation of goods and services through the creation of a value-added tax (VAT) and changes in payroll so as to make it tax …-exempt. Five pathways are suggested to improve fiscal injustice: a reduction of indirect taxation; changes to the rates and …

Persistent link: https://www.econbiz.de/10012030406

Labor supply, taxation and the use of the tax revenues: A real-effort experiment in Canada, France, and Germany

Keser, Claudia; Masclet, David; Montmarquette, Claude - 2019

there may exist any country differences in attitude toward taxation and redistribution. We find that effort is significantly …

Persistent link: https://www.econbiz.de/10012036786

Asunnot eläkkeiksi?

Määttänen, Niku; Valkonen, Tarmo - 2013

Elderly people could markedly increase they standard of living by releasing their housing equity. Purchase of a single-payment life annuity would increase the benefits of this release. The tax treatment of these annuities is, however, very strict in Finland, because both yield and capital are...

Persistent link: https://www.econbiz.de/10012037625