haku: @indexterm TAXATION / yhteensä: 1872
viite: 72 / 1872
| Tekijä: | Blomquist, S. Micheletto, L. |
| Otsikko: | Age-related optimal income taxation |
| Lehti: | Scandinavian Journal of Economics
2008 : VOL. 110:1, p. 45-71 |
| Asiasana: | models taxation |
| Vapaa asiasana: | age-specific taxes |
| Kieli: | eng |
| Tiivistelmä: | Average income varies with age in most countries. This paper explores if and how it is possible to enhance the redistributive mechanism by relating tax payments to age. Using an OLG model where some individuals are low skilled (here as: l-s.) all their life whereas others are l-s. when young but high skilled when old, it is first shown how an age dependent optimal (as: opt.) income tax (as: i-tax) can Pareto improve on an age independent i-tax. The opt. age dependent i-tax is characterized. The opt. tax structure includes a tax on interest income. |
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