TAXATION, PENSIONS AND SAVING IN A SMALL OPEN-ECONOMY

被引：9
作者：
BROER, DP
WESTERHOUT, EWMT
BOVENBERG, AL
机构：
[1] CENT PLANNING BUR,THE HAGUE,NETHERLANDS
[2] TILBURG UNIV,5000 LE TILBURG,NETHERLANDS
来源：
SCANDINAVIAN JOURNAL OF ECONOMICS | 1994年 / 96卷 / 03期
关键词：
D O I：
10.2307/3440500
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
An overlapping generations model of a small open economy is used to explore several policy options aimed at reducing the burden of income taxes and pay-as-you-go (PAYG) contributions on labor income so as to improve the incentives to supply labor. Including the return of funded collective (FC) pension plans in the tax base turns out to be counterproductive. Cutting PAYG benefits, in contrast, succeeds in improving efficiency in general and labor-market incentives in particular. Under specific variants of the FC plan, reducing PAYG benefits even proves to be Pareto-welfare improving.
引用
收藏
页码：403 / 424
页数：22
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