Taxes and Pensions
journal website
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| Other Authors: | |
| Format: | Article |
| Language: | en_US |
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Southern Economic Association
2011
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| Online Access: | http://hdl.handle.net/1721.1/60559 https://orcid.org/0000-0002-9167-091X |
| _version_ | 1811068942624489472 |
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| author | Diamond, Peter A. |
| author2 | delete |
| author_facet | delete Diamond, Peter A. |
| author_sort | Diamond, Peter A. |
| collection | MIT |
| description | journal website |
| first_indexed | 2024-09-23T08:03:14Z |
| format | Article |
| id | mit-1721.1/60559 |
| institution | Massachusetts Institute of Technology |
| language | en_US |
| last_indexed | 2024-09-23T08:03:14Z |
| publishDate | 2011 |
| publisher | Southern Economic Association |
| record_format | dspace |
| spelling | mit-1721.1/605592022-09-30T07:10:02Z Taxes and Pensions Diamond, Peter A. delete Massachusetts Institute of Technology. Department of Economics Diamond, Peter A. Diamond, Peter A. journal website 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. National Science Foundation (U.S.) (Award 0648741) United States. Social Security Administration 2011-01-13T21:58:03Z 2011-01-13T21:58:03Z 2009-07 Article http://purl.org/eprint/type/JournalArticle 0038-4038 http://hdl.handle.net/1721.1/60559 Diamond, Peter. "Taxes and Pensions." Southern Economic Journal (2009) 76:1 p.2-15. https://orcid.org/0000-0002-9167-091X en_US http://ideas.repec.org/s/sej/ancoec.html Southern Economic Journal Attribution-Noncommercial-Share Alike 3.0 Unported http://creativecommons.org/licenses/by-nc-sa/3.0/ application/pdf Southern Economic Association MIT web domain |
| spellingShingle | Diamond, Peter A. Taxes and Pensions |
| title | Taxes and Pensions |
| title_full | Taxes and Pensions |
| title_fullStr | Taxes and Pensions |
| title_full_unstemmed | Taxes and Pensions |
| title_short | Taxes and Pensions |
| title_sort | taxes and pensions |
| url | http://hdl.handle.net/1721.1/60559 https://orcid.org/0000-0002-9167-091X |
| work_keys_str_mv | AT diamondpetera taxesandpensions |