Taxation, incomplete markets, and social security : the 2000 Munich lectures
著者
書誌事項
Taxation, incomplete markets, and social security : the 2000 Munich lectures
（Munich lectures in economics / edited by Hans-Werner Sinn）
MIT Press, 2005
- : pbk
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注記
Bibliography: p. [149]-156
Includes indexes
First MIT Press paperback edition, 2005
内容説明・目次
内容説明
In this book, Peter Diamond analyzes social security as a particular example of optimal taxation theory. Assuming a world of incomplete markets and asymmetric information, he uses a variety of simple models to illuminate the economic forces that bear on specific social security policy issues. The focus is on the degree of progressivity desirable in social security and the design of incentives to delay retirement beyond the earliest age of eligibility for benefits. Before analyzing these models, Diamond presents introductions to optimal income tax theory and the theory of incomplete markets. He incorporates recent theoretical developments such as time-inconsistent preferences into his analyses and shows that distorting taxes and a measure of progressivity in benefits are desirable. Diamond also discusses social security reform, with a focus on Germany.
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