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~person:"Pestieau, Pierre"
~subject:"Income tax"
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Income tax
Theorie
425
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102
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Pestieau, Pierre
Creedy, John
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54
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ECONIS (ZBW)
39
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1
Social Security, Retirement Age and Optimal Income Taxation
Cremer, Helmuth
;
Lozachmeur, Jean Marie
;
Pestieau, Pierre
-
2021
It is often argued that implicit taxation on continued activity of elderly workers is responsible for the widely observed trend towards early retirement. In a world of laissez-faire or of first-best efficiency, there would be no such implicit taxation. The point of this paper is that when...
Persistent link: https://www.econbiz.de/10013320556
Saved in:
2
Indirect taxes for redistribution : should necessity goods be favored?
Boadway, Robin W.
;
Pestieau, Pierre
-
2011
Persistent link: https://www.econbiz.de/10009504864
Saved in:
3
Indirect taxes for redistribution : should necessity goods be favored?
Boadway, Robin W.
;
Pestieau, Pierre
-
2011
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...
Persistent link: https://www.econbiz.de/10009387245
Saved in:
4
Indirect Taxes for Redistribution : Should Necessity Goods Be Favored?
Boadway, Robin
-
2011
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...
Persistent link: https://www.econbiz.de/10013117597
Saved in:
5
Taxing Pensions
Cremer, Helmuth
-
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/10012988229
Saved in:
6
Taxing Pensions
Cremer, Helmuth
-
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/10012996521
Saved in:
7
Social security, retirement age and optimal income taxations
Cremer, Helmuth
;
Lozachmeur, Jean-Marie
;
Pestieau, Pierre
-
2002
It is often argued that implicit taxation on continued activity of elderly workers is responsible for the widely observed trend towards early retirement. In a world of laissez-faire or of first-best efficiency, there would be no such implicit taxation. The point of this paper is that when...
Persistent link: https://www.econbiz.de/10011409410
Saved in:
8
Prodigality and myopia : two rationales for social security
Pestieau, Pierre
;
Possen, Uri M.
-
2008
Persistent link: https://www.econbiz.de/10003702699
Saved in:
9
Optimal Redistribution When Different Workers are Indistinguishable
Marchand, Maurice
;
Pestieau, Pierre
;
Racionero …
-
2008
Using the standard non linear income and commodity taxation framework, we examine the optimal policy to be adopted when the same labour disutility can receive two opposite interpretations: taste for leisure and activity limitation. In the absence of complete information about individual...
Persistent link: https://www.econbiz.de/10014074907
Saved in:
10
Unequal wages for equal utilities
Cremer, Helmuth
(
contributor
);
Pestieau, Pierre
(
contributor
)
-
2007
), An exploration in the
theory
of optimum income tax- ation, Review of Economics Studies, 38, 175-208. [9] Roemer, J. (1998 …
Persistent link: https://www.econbiz.de/10003628413
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