The Resource Taxes and pensions, [by] Peter A. Diamond
Taxes and pensions, [by] Peter A. Diamond
Resource Information
The item Taxes and pensions, [by] Peter A. Diamond represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Internet Archive - Open Library.This item is available to borrow from all library branches.
Resource Information
The item Taxes and pensions, [by] Peter A. Diamond represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Internet Archive - Open Library.
This item is available to borrow from all library branches.
- Summary
- Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor the behavioral dimensions that lie behind justifications commonly offered for mandatory pensions. Conversely, optimizing models of pension design typically do not include annual taxation of labor and capital incomes. After spelling out this contrast and reviewing (and rejecting) zero taxation of capital income based on the Atkinson-Stiglitz and Chamley-Judd results, this article raises the issue of tax-favored retirement savings, a topic where the two subjects come together. Keywords: pension, income tax, social security. JEL Classifications: H21, H24, H55
- Language
- eng
- Extent
- 1 online resource (28 pages)
- Note
- "April 21, 2009."
- Label
- Taxes and pensions
- Title
- Taxes and pensions
- Statement of responsibility
- [by] Peter A. Diamond
- Language
- eng
- Summary
- Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor the behavioral dimensions that lie behind justifications commonly offered for mandatory pensions. Conversely, optimizing models of pension design typically do not include annual taxation of labor and capital incomes. After spelling out this contrast and reviewing (and rejecting) zero taxation of capital income based on the Atkinson-Stiglitz and Chamley-Judd results, this article raises the issue of tax-favored retirement savings, a topic where the two subjects come together. Keywords: pension, income tax, social security. JEL Classifications: H21, H24, H55
- Additional physical form
- Abstract in HTML and working paper for download in PDF available via World Wide Web at the Social Science Research Network.
- Cataloging source
- MYG
- http://library.link/vocab/creatorName
- Diamond, Peter A
- Index
- no index present
- Literary form
- non fiction
- Nature of contents
-
- dictionaries
- bibliography
- technical reports
- http://library.link/vocab/relatedWorkOrContributorName
- Massachusetts Institute of Technology
- Series statement
- Working paper series / Massachusetts Institute of Technology, Dept. of Economics
- Series volume
- working paper 09-10
- http://library.link/vocab/subjectName
-
- Pensions
- Income tax
- Social security
- Label
- Taxes and pensions, [by] Peter A. Diamond
- Link
- Note
- "April 21, 2009."
- Bibliography note
- Includes bibliographical references (p. 20-25)
- Extent
- 1 online resource (28 pages)
- Form of item
- online
- Specific material designation
- remote
- Label
- Taxes and pensions, [by] Peter A. Diamond
- Link
- Note
- "April 21, 2009."
- Bibliography note
- Includes bibliographical references (p. 20-25)
- Extent
- 1 online resource (28 pages)
- Form of item
- online
- Specific material designation
- remote
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.archive.org/portal/Taxes-and-pensions-by-Peter-A./RwAE56uLRQY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.archive.org/portal/Taxes-and-pensions-by-Peter-A./RwAE56uLRQY/">Taxes and pensions, [by] Peter A. Diamond</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.archive.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.archive.org/">Internet Archive - Open Library</a></span></span></span></span></div>
