Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/78006
Authors: 
von Weizsäcker, Jakob
Fenge, Robert
Year of Publication: 
2008
Series/Report no.: 
Bruegel Working Paper 2008/02
Abstract: 
We distinguish two ways in which national public pension systems can distort intra-EU movements of workers. First, each national pension system may display an inherent mobility bias. We propose the 'Lodge Test' to identify any such bias and show that many national pension systems in the EU are not mobility neutral. Second, mobility distortions may arise from differences between national pension systems. Using the CESifo pension model, we estimate both average and year-by-year implicit tax rates for select national pension systems in the EU. We then discuss how the observed differences in implicit tax rates on income may distort mobility and might even give rise to age-specific tax competition.
Document Type: 
Working Paper
Appears in Collections:

Files in This Item:
File
Size
291.01 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.