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Table of Contents
Intro; Preface; References; Contents; List of Tables; 1 Introduction; 1.1 Empirical Background; 1.2 Specifics of the Book; 1.3 Outline of the Book; References; 2 Introductory Tax Models; 2.1 Introduction; 2.2 Intragenerational Redistribution with Flexible Labor Supply; 2.3 Income Redistribution with Tax Morale; 2.4 Conclusions; References; 3 Introductory Pension Models; 3.1 Introduction; 3.2 Myopia and Mandatory Pension; 3.3 Longevity Risk and Public Lifetime Annuity; 3.4 Social Insurance of Old-Age Income; 3.5 Conclusions; References; 4 Four Pension Models with Two Types; 4.1 Introduction
4.2 Proportional (Earnings-Related) Pension4.3 Means-Tested Pension System; 4.4 Cap on the Pension Contribution Base; 4.5 Voluntary Pensions; 4.6 Conclusions; References; 5 Proportional (Earnings-Related) Pension System; 5.1 Introduction; 5.2 Model; 5.3 Numerical Illustrations; 5.4 Conclusions; References; 6 Progressive Transfer Systems; 6.1 Introduction; 6.2 Progressive Taxation or Progressive Pensions; 6.3 Flat vs Means-Tested Pension and Pension Credit; 6.4 Conclusions; References; 7 Cap on Contribution Base; 7.1 Introduction; 7.2 Model; 7.3 Numerical Illustrations; 7.4 Conclusions
11.3 Numerical Illustration11.4 Conclusions; References; 12 Models of Political Economy; 12.1 Introduction; 12.2 Voting on Taxation; 12.3 Voting on Pensions; 12.4 Conclusions; References; 13 Imperfect Knowledge of Transfer Rules: Irrational Inattention; 13.1 Introduction; 13.2 Underestimating the Collected Taxes; 13.3 Pension Framework; 13.4 Hidden Loss at Entering the Mixed System; 13.5 Underestimating the Delayed Retirement Credit; 13.6 Conclusions; References; 14 Wage-Dependent Longevity and Pension Benefits; 14.1 Introduction; 14.2 Time- and Age-Invariant Wages and Common Retirement Ages
14.3 Heterogeneous Retirement Ages14.4 Partial Wage Indexation of Benefits; 14.5 Conclusions; References; 15 Dynamic Extensions; 15.1 Introduction; 15.2 Budget Balances and Government Debt; 15.3 Propagation of a Tax Rate Reduction; 15.4 Overlapping Generations; 15.5 Conclusions; References; 16 Conclusions; References; Appendices; List of Symbols; Thesaurus; Index
4.2 Proportional (Earnings-Related) Pension4.3 Means-Tested Pension System; 4.4 Cap on the Pension Contribution Base; 4.5 Voluntary Pensions; 4.6 Conclusions; References; 5 Proportional (Earnings-Related) Pension System; 5.1 Introduction; 5.2 Model; 5.3 Numerical Illustrations; 5.4 Conclusions; References; 6 Progressive Transfer Systems; 6.1 Introduction; 6.2 Progressive Taxation or Progressive Pensions; 6.3 Flat vs Means-Tested Pension and Pension Credit; 6.4 Conclusions; References; 7 Cap on Contribution Base; 7.1 Introduction; 7.2 Model; 7.3 Numerical Illustrations; 7.4 Conclusions
11.3 Numerical Illustration11.4 Conclusions; References; 12 Models of Political Economy; 12.1 Introduction; 12.2 Voting on Taxation; 12.3 Voting on Pensions; 12.4 Conclusions; References; 13 Imperfect Knowledge of Transfer Rules: Irrational Inattention; 13.1 Introduction; 13.2 Underestimating the Collected Taxes; 13.3 Pension Framework; 13.4 Hidden Loss at Entering the Mixed System; 13.5 Underestimating the Delayed Retirement Credit; 13.6 Conclusions; References; 14 Wage-Dependent Longevity and Pension Benefits; 14.1 Introduction; 14.2 Time- and Age-Invariant Wages and Common Retirement Ages
14.3 Heterogeneous Retirement Ages14.4 Partial Wage Indexation of Benefits; 14.5 Conclusions; References; 15 Dynamic Extensions; 15.1 Introduction; 15.2 Budget Balances and Government Debt; 15.3 Propagation of a Tax Rate Reduction; 15.4 Overlapping Generations; 15.5 Conclusions; References; 16 Conclusions; References; Appendices; List of Symbols; Thesaurus; Index