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dc.contributor.authorMeier, Volkeren
dc.contributor.authorWagener, Andreasen
dc.date.accessioned2011-11-07-
dc.date.accessioned2011-12-01T13:03:12Z-
dc.date.available2011-12-01T13:03:12Z-
dc.date.issued2011-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3617en
dc.subject.jelH21en
dc.subject.jelH24en
dc.subject.jelH26en
dc.subject.ddc330en
dc.subject.keyworddeferred taxationen
dc.subject.keywordincome taxen
dc.subject.keywordsavingsen
dc.subject.keywordmigrationen
dc.titleDo mobile pensioners threaten the deferred taxation of savings?-
dc.typeWorking Paperen
dc.identifier.ppn671592777en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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