منابع مشابه
Flexible Retirement and Optimal Taxation
This paper studies optimal income taxes and retirement benefits in a life-cycle model with an intensive margin of labor supply and an endogenous retirement age. The government insures and redistributes resources across individuals who privately observe persistent shocks to their productivity. In this environment, the optimal labor tax is hump-shaped in age, unlike in existing models with no end...
متن کاملLabour supply effects of early retirement provision
• I estimate labour supply effects of an Early Retirement (ER) programme. • I characterise paths towards retirement and take account of benefit substitution. • 50% of ER pensioners would be working at the age of 66.5 had ER not been an option. • 70% would be working at the age of 63 had the age limit been 64 rather than 62. • Most of the benefit substitution is from disability insurance benefit...
متن کاملAffordable housing provision through implicit land taxation
The key issue in this paper is the appropriateness and equity of land-use planning mechanisms, and any associated cross-subsidization, as a means of enhancing the supply of affordable housing. The paper will examine the principles of ‘affordable housing through planning’ in England and it will comment on ‘inclusionary zoning’ as a means to promote affordable housing in the USA. The ways in whic...
متن کاملPublic goods provision and redistributive taxation ¬リニ
This paper studies the relationship between redistributive taxation and tax-deductible charitable contributions. Redistribution has two opposite effects on voluntary giving. The price of charitable giving decreases with the degree of redistribution, and this has a positive effect on the total amount of giving (substitution effect). However, redistribution leads to lower consumption for the cont...
متن کاملSocial Security, Retirement Age and Optimal Income Taxation
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 first-best redistributive instruments are not available, because some variables are not observable, the opt...
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ژورنال
عنوان ژورنال: Law and Contemporary Problems
سال: 1962
ISSN: 0023-9186
DOI: 10.2307/1190765