Tax-Benefit Linkages in Pension Systems: A Note
Monika Bütler ()
Journal of Public Economic Theory, 2002, vol. 4, issue 3, 405-15
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.
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Working Paper: Tax-Benefit Linkages in Pension Systems (a note) (2000)
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