کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
970055 1479478 2010 9 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The taxation of life annuities under adverse selection
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
The taxation of life annuities under adverse selection
چکیده انگلیسی
This paper studies how annuities should be taxed in a Mirrlees-type model in the presence of adverse selection and a positive link between income and longevity. The government is able to address the adverse selection problem by implementing a progressive marginal tax rate on annuities. This amounts to subsidizing small annuities (purchased by low incomes) and taxing large annuities (purchased by high incomes). Numerical simulations suggest that the taxation is significant and becomes more pronounced as annuitants get older.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Public Economics - Volume 94, Issues 1–2, February 2010, Pages 50-58
نویسندگان
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