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dc.contributor.authorMeier, Volkeren_US
dc.contributor.authorWagener, Andreasen_US
dc.date.accessioned2011-11-07en_US
dc.date.accessioned2011-12-01T13:03:12Z-
dc.date.available2011-12-01T13:03:12Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/52427-
dc.description.abstractWe 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.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper: Public Finance 3617en_US
dc.subject.jelH21en_US
dc.subject.jelH24en_US
dc.subject.jelH26en_US
dc.subject.ddc330en_US
dc.subject.keyworddeferred taxationen_US
dc.subject.keywordincome taxen_US
dc.subject.keywordsavingsen_US
dc.subject.keywordmigrationen_US
dc.titleDo mobile pensioners threaten the deferred taxation of savings?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn671592777en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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