The Resource Taxes and pensions, [by] Peter A. Diamond

Taxes and pensions, [by] Peter A. Diamond

Label
Taxes and pensions
Title
Taxes and pensions
Statement of responsibility
[by] Peter A. Diamond
Creator
Contributor
Subject
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
Member of
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
Instantiates
Publication
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
Publication
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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