Sefton, James A. (contributor); … - 2007
pensions reform.
JEL Classifications: C61, D91, I38, J26
Key Words: optimal taxation, social insurance, means testing, pensions … reform.
1Introduction
Every citizen, rich or poor, receives the same tax-free Basic Income but the Surcharge on
the first … look at the question of means
testing in the reform of state retirement benefits. We assume that householdpreferencescan be …