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Social security incentives and human capital investment
Igel Lau, Morten; Poutvaara, Panu - 2001
While the effect of social security systems on retirement decisions has received much attention, the impact of these … investment and retirement decisions in a simple analytical life-cycle model with full certainty and investigate how different … contributions and benefits increase human capital investment and postpone retirement. …
Persistent link: https://www.econbiz.de/10011398074
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Retirement in non-cooperative and cooperative families
Hernæs, Erik; Jia, Zhiyang; Strøm, Steinar - 2001
1993 and 1994. The husband is eligible for early retirement while the wife is not. The models aim at explaining labor … supply behavior of married couples the first twelve months after the husband became eligible for early retirement. Estimates …
Persistent link: https://www.econbiz.de/10011398790
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The incentive effects of minimum pensions : minimum pension programs reduce poverty in old age but they can also reduce the labor supply of low-income workers
Jiménez-Martín, Sergi - 2014
standard of living after retirement and thus to alleviate poverty in old age. In many developing and developed countries, the … minimum pension program is a key welfare program and a major influence on the retirement decisions of low-income workers and …-income workers to retire as soon as they become eligible for the program, which is often earlier than the normal retirement age. …
Persistent link: https://www.econbiz.de/10011420305
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Incentives, shocks or signals : labour supply effects of increasing the female state pension age in the UK
Cribb, Jonathan; Emmerson, Carl; Tetlow, Gemma - 2013
In 1995, the UK government legislated to increase the earliest age at which women could claim a state pension from 60 to 65 between April 2010 and March 2020. This paper uses data from the first two years of this change coming into effect to estimate the impact of increasing the state pension...
Persistent link: https://www.econbiz.de/10009713947
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Labour supply effects of increasing the female state pension age in the UK from age 60 to 62
Cribb, Jonathan; Emmerson, Carl; Tetlow, Gemma - 2014
In a previous study we examined the impact on employment of increasing the state pension age for women from age 60 to 61 (Cribb, Emmerson and Tetlow, 2013). This short paper incorporates more recent data, now available up to March 2014, which allows us to study the impact on employment over the...
Persistent link: https://www.econbiz.de/10010385004
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Effectiveness of early retirement disincentives : individual welfare, distributional and fiscal implications
Bönke, Timm; Kemptner, Daniel; Lüthen, Holger - 2016
effects of early retirement disincentives on retirement behavior, individual welfare, pensions and public budget. We employ … retirement model. We find that labor market participation and retirement behavior in general are strongly influenced by the level …
Persistent link: https://www.econbiz.de/10011440834
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Actuarial neutrality and financial incentives for early retirement in the Austrian pension system
Kucsera, Dénes; Christl, Michael - 2016
that financial incentives for early retirement stem mainly from the Austrian tax system and not from the pension system …
Persistent link: https://www.econbiz.de/10011528214
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Spousal and survivor benefits in option value models of retirement : an application to Belgium
Jousten, Alain; Lefebvre, Mathieu - 2016
We study retirement incentives with augmented option value model à la Stock and Wise (1990). We propose methodological … modelling of couples' incentives leads to very different patterns of retirement incentives - particularly for women. We apply … the new indicators to data from the Survey of Health, Ageing and retirement in Europe (SHARE) in Belgium and find two key …
Persistent link: https://www.econbiz.de/10011543602
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10011455532
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016 - March 2016, revised May 2016
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10011482705