Income Taxation, Old Age Pensions and Disability Benefits

Thomas Aronsson () and Tomas Sjögren ()
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Thomas Aronsson: Department of Economics, Umeå University, Postal: S 901 87 Umeå, Sweden

No 616, Umeå Economic Studies from Umeå University, Department of Economics

Abstract: This paper concerns two issues related to optimal income taxation. First, we show how the labor income tax and the old age pension system interact in the optimal tax and expenditure structure. Second, we derive marginal capital income tax rates for high-ability and low-ability working individuals as well as for the disabled.

Keywords: Optimal Taxation; Pension; Welfare Programs (search for similar items in EconPapers)
JEL-codes: H21 H53 H55 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pbe and nep-pub
Date: 2003-12-09
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Persistent link: http://EconPapers.repec.org/RePEc:hhs:umnees:0616

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