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Title:Do mobile pensioners threaten the deferred taxation of savings? PDF Logo
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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