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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/52427
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| Title: | | Do mobile pensioners threaten the deferred taxation of savings?  |
| Authors: | | Meier, Volker Wagener, Andreas |
| Issue Date: | | 2011 |
| Series/Report no.: | | CESifo working paper: Public Finance 3617 |
| Abstract: | | We investigate optimal taxation of lifetime income with and without an emigration option during old age. The government sets the rates of deferred taxation and of possibly reduced taxation of interest. If agents are immobile, the optimal policy consists in full deferral of income taxes on savings and a full taxation of interest. Mobility of the old calls for lower degrees of deferral and reduced taxation of interest. However, the optimum never entails full immediate taxation of savings in combination with full tax exemption on capital income. |
| Subjects: | | deferred taxation income tax savings migration |
| JEL: | | H21 H24 H26 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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