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Tax-Benefit Linkages in Pension Systems: A Note

Monika Bütler ()

Journal of Public Economic Theory, 2002, vol. 4, issue 3, 405-15

Abstract: This note shows that a public pension system with a fairly general individual tax-benefit linkage is (computationally) equivalent to a system without linkages. The "equivalent" pension system without linkages not only facilitates simulations of policy experiments but also offers some insight into the implied tax structure of the tax-benefit linkage. It is shown that implicit tax rates may differ considerably across age groups even if the statutory tax rate is constant over the life-cycle. Copyright 2002 by Blackwell Publishing Inc.

Date: 2002
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Journal of Public Economic Theory is currently edited by Rabah Amir, Gareth Myles and Myrna Wooders

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