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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
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Social Security, Retirement Age and Optimal Income Taxation
Cremer, Helmuth; Lozachmeur, Jean Marie; Pestieau, Pierre - 2021
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/10013320556
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Social Security and Retirement Decision : A Positive and Normative Approach
Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre - 2008
Social insurance for the elderly is judged responsible for the widely observed trend towards early retirement. In a … distortion on the retirement decision. The main point we make is that while there is no doubt that retirement systems induce an … excessive bias towards early retirement in many countries, a complete elimination of this bias (i.e. a switch to an actuarially …
Persistent link: https://www.econbiz.de/10014219652
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Reform of ill-health retirement of police in England and Wales : impact on pension liabilities and the role of local finance
Crawford, Rowena; Disney, Richard - 2013
We examine ill-health retirement of police officers in England and Wales between 2002-3 and 2009-10. Differences in ill …-health retirement rates across forces are statistically related to area-specific stresses of policing and force-specific differences in …-health retirement from central government to local police authorities- impacted on the level of ill-health retirement, especially among …
Persistent link: https://www.econbiz.de/10009725524
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Optimal taxation of capital and labor income with social security and variable retirement age
Michel, Philippe; Pestieau, Pierre - In: FinanzArchiv : public finance analysis 59 (2002/2003) 2, pp. 163-176
Persistent link: https://www.econbiz.de/10001758732
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Social security, retirement age and optimal income taxation
Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre - In: Journal of public economics 88 (2004) 11, pp. 2259-2281
Persistent link: https://www.econbiz.de/10002107280
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Social security, retirement age and optimal income taxation
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/10001665013
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Retirement as a Hedge
Pestieau, Pierre - 2010
This paper explores the effect of letting individuals choose their retirement age in a world of uncertainty where there … finds that it is preferable to let people make their retirement decision after rather than before the uncertainty is lifted …
Persistent link: https://www.econbiz.de/10013136114
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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
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
Persistent link: https://www.econbiz.de/10011498020