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Age-Dependent Taxation and the Optimal Retirement Benefit Formula

Author

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  • Kifmann Mathias

    (Universität Augsburg, Universitätsstraße 2,Augsburg, Germany)

Abstract

This paper presents a comprehensive view of lifetime taxation including both explicit taxation through the general tax system and implicit taxation via the retirement benefit formula. Differences in productivity between individuals are unobservable, which provides a rationale for the use of distortionary taxes. It is shown that the optimal structure of age-dependent taxation can be characterized by a generalized Ramsey formula. Furthermore, the paper derives the optimal retirement benefit formula in the presence of the general tax system and examines the compatibility with the financial stability of the pension system.

Suggested Citation

  • Kifmann Mathias, 2008. "Age-Dependent Taxation and the Optimal Retirement Benefit Formula," German Economic Review, De Gruyter, vol. 9(1), pages 41-64, February.
    • Handle: RePEc:bpj:germec:v:9:y:2008:i:1:p:41-64
    DOI: 10.1111/j.1468-0475.2008.00423.x
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