Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/82077 
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Erscheinungsjahr: 
2001
Schriftenreihe/Nr.: 
EPRU Working Paper Series No. 2001-13
Verlag: 
University of Copenhagen, Economic Policy Research Unit (EPRU), Copenhagen
Zusammenfassung: 
The transition from unfunded pensions may impose a double burden on a transitional generation, which must both pay taxes to finance current pension liabilities and save for their own retirement. There are also economic gains which will accrue to future generations from increased rates of savings and capital accumulation. In an economy with land, traded as an asset, increased productivity will raise current and future rents, causing capital gains in the price of land, which may be taxed to alleviate the income tax burden on the transitional generation. For certain parameterizations, reform may be Pareto-improving.
Dokumentart: 
Working Paper

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