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Desirable misuse of unemployment benefits : the economics of "Canada Dry" retirement

Cremer, Helmuth (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003375872

Social security, retirement age and optimal income taxations

Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre - 2002

observed trend towards early retirement. In a world of laissez-faire or of first-best efficiency, there would be no such … variables are not observable, the optimal policy does imply a distortion of the retirement decision. Consequently, the … inducement of early retirement may be part of the optimal tax-transfer policy. We consider a model in which individuals differ in …

Persistent link: https://www.econbiz.de/10011409410

Taxing pensions

Cremer, Helmuth; Pestieau, Pierre - 2016 - March 2016, revised May 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/10011482705