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Optimal Redistributive Pensions with Temptation and Costly Self-Control

Bouchard St-Amant, Pier-André; Garon, Jean-Denis - 2013

mental cost of self-control. This effect partially offsets the forced-saving benefits of public pensions, and call for a more …

Persistent link: https://www.econbiz.de/10010368287

Optimal Redistributive Pensions and the Cost of Self-Control

Bouchard St-Amant, Pier-André; Garon, Jean-Denis - 2014

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …

Persistent link: https://www.econbiz.de/10010398639

Optimal Redistributive Pensions and the Cost of Self-Control

St-Amant, Pier-André Bouchard; Garon, Jean-Denis - CESifo - 2014

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …

Persistent link: https://www.econbiz.de/10010888451

Childbearing age, family allowances and social security

PESTIEAU, Pierre; PONTHIERE, Grégory - Center for Operations Research and Econometrics (CORE), … - 2011

growth. We analyze the design of a policy of family allowances and of public pensions in such a setting, under distinct …

Persistent link: https://www.econbiz.de/10010610492

Optimal Redistributive Pensions and the Cost of Self-Control

St-Amant, Pier-André Bouchard; Garon, Jean-Denis - Centre Interuniversitaire sur le Risque, les Politiques … - 2014

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …

Persistent link: https://www.econbiz.de/10010752083

Optimal Redistributive Pensions with Temptation and Costly Self-Control

St-Amant, Pier-Andre Bouchard; Garon, Jean-Denis - Economics Department, Queen's University - 2013

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become … pensions become more redistributive. …

Persistent link: https://www.econbiz.de/10010779267

Assessing income tax perturbations

Christiansen, Vidar; Jia, Zhiyang; Thoresen, Thor Olav - 2020

We present a scheme for analysing income tax perturbations, applied to a real Norwegian tax reform during 2016 - 2018. The framework decomposes the reform into a structural reform part and a tax level effect. The former consists of a distributional impact and a social effi ciency effect measured...

Persistent link: https://www.econbiz.de/10012319329

Tax treatment of commuter cost

Christiansen, Vidar; Nygård, Odd E. - 2024

The paper discusses the tax treatment of commuting where wages and housing cost vary across locations. An income tax distorts the locational choices of agents, who dislike commuting and have preferences for place of residence Wages, housing cost and commuting cost determine how subsidising or...

Persistent link: https://www.econbiz.de/10014521192

Could a universal family payment improve gender equity and reduce child poverty in Australia? A microsimulation analysis

Hayes, Philip; Redmond, Gerry - 2014

The Australian income tax and transfer system has undergone considerable reform since the mid 1980s. As a number of commentators have pointed out, one impact of reforms to cash transfers for families, as well as of some reforms to direct taxes, has been the evolution of a defacto system of...

Persistent link: https://www.econbiz.de/10010343185

Taxing pensions of an internationally mobile labor force : portability issues and taxation options

Holzmann, Robert - 2016 - Final Draft, as of December 29, 2015, revised paper

rights. While the portability of pensions and other social benefits has received some analytical attention over the recent … virtually none for the taxation of internationally portable pensions. For both national and international taxation of pensions … internationally portable pensions mixes notional front-loaded taxation (as the tax due on contributions/savings is deferred) with …

Persistent link: https://www.econbiz.de/10011416036