search query: @indexterm Retirement / total: 319
reference: 43 / 319
| Author: | Cremer, H. Lozachmeur, J.-M. Pestieau, P. |
| Title: | Social security, retirement age and optimal income taxation |
| Journal: | Journal of Public Economics
2004 : SEP, VOL. 88:11, p. 2259-2281 |
| Index terms: | Social security Retirement Income tax Disability insurance |
| Freeterms: | Implicit taxation |
| Language: | eng |
| Abstract: | The authors consider a model in which individuals differ in their productivity and their capacity to work long and choose both their weekly labour supply and their age of retirement. The authors characterize the optimal non-linear tax-transfer that maximizes a utilitarian welfare function when weekly earnings and the length of activity life are observable while individuals' productivity and health status are not observable. |
SCIMA