“Sufficient Statistics for Nonlinear Tax Systems with Preference Heterogeneity,” by Antoine Ferey, Benjamin B. Lockwood, and Dmitry Taubinsky (W2021-20, December 2021, .pdf format, 131p.). Note: A link to the abstract and the full-text of this paper is available at:
December 15, 2021
CAAR – University of Pennsylvania, Wharton School, Pension Research Council Working Paper – December 15, 2021
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November 19, 2020
November 12, 2020
CAAR – Center for Retirement Research at Boston College Working Papers – November 12, 2020
A. “How Much Taxes Will Retirees Owe on Their Retirement Income?” by Anqi Chen and Alicia H. Munnell (WP No. 2020-16, November 2020, .pdf and Excel format, 24p.). Note: A link to the abstract and the full-text of this paper is available at:
crr.bc.edu/working-papers/how-much-taxes-will-retirees-owe-on-their-retirement-income/
B. “A Behavioral Economics Assessment of SSDI Earnings Reporting Documents,” by Denise Hoffman, Jonah Deutsch and Britta Seifert (WP No. 2020-15, November 2020, .pdf and Excel format, 31p.). Note: A link to the abstract and the full-text of this paper is available at:
crr.bc.edu/working-papers/a-behavioral-economics-assessment-of-ssdi-earnings-reporting-documents/
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June 8, 2020
CAAR – National Bureau of Economic Research Working Papers – June 8, 2020
Links to an abstract are available. For full text availability check your organization’s library.
A. “Taxes and the Revaluation of Household Wealth,” by Edward N. Wolff (w27328, June 2020, .pdf format, 69p.).
B. “Understanding Spatial Variation in COVID-19 across the United States,” by Klaus Desmet and Romain Wacziarg (w27329, June 2020, .pdf format, 44p.).
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January 10, 2019
November 12, 2018
CAAR – Federal Reserve Bank of Chicago Working Paper – November 12, 2018
“Flexible Retirement and Optimal Taxation,” by Abdoulaye Ndiaye (Working Paper No. 2018-18, November 2018, .pdf format, 44p.). Note: Links to the abstract and the full text of the paper available at:
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December 7, 2017
CAAR – Statistics Canada/Statistique Canada Report – December 7, 2017
“Intra-household Labour Income Responses to Changes in Tax Rates Among Older Workers,” by Derek Messacar (Analytical Studies Branch Research Paper No. 400, November 2017, .pdf and HTML format, 40p.).
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March 17, 2016
CAAR – Institute for the Study of Labor (IZA) [University of Bonn, Germany] Working Papers – March 17, 2016
A. “Taxing Pensions,” by Helmuth Cremer, Pierre Pestieau (Discussion Paper No. 9821, March 2016, .pdf format, 15p.). Note: Links to the abstract and the full text of the paper available at:
www.iza.org/en/webcontent/publications/papers/viewAbstract?dp_id=9821
B. “Old-Age Employment and Hours of Work Trends: Empirical Analysis for Four European Countries,” by Arjeta Aliaj, Xavier Flawinne, Alain Jousten, Sergio Perelman, and Lin Shi (Discussion Paper No. 9819, March 2016, .pdf format, 25p.). Note: Links to the abstract and the full text of the paper available at:
www.iza.org/en/webcontent/publications/papers/viewAbstract?dp_id=9819
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January 20, 2016
CAAR – Center for Economic Studies/Ifo Institute for Economic Research (CESifo) [Munich, Bavaria, Germany] Working Paper – January 20, 2016
“Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options,” by Robert Holzmann (CESifo Working Paper No. 5715, January 2016, .pdf format, 28p.). Note: Links to the abstract and the full text of the paper available at:
www.cesifo-group.de/ifoHome/publications/working-papers/CESifoWP/CESifoWPdetails?wp_id=19184135
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December 17, 2015
CAAR – Center for Economic Studies/Ifo Institute for Economic Research (CESifo) [Munich, Bavaria, Germany] Working Papers – December 17, 2015
A. “How Should Pensions be Taxed? Theoretical Considerations and the Scandinavian Experience,” by Torben M. Andersen (CESifo Working Paper No. 5660, December 2015, .pdf format, 28p.). Note: Links to the abstract and the full text of the paper available at:
www.cesifo-group.de/ifoHome/publications/working-papers/CESifoWP/CESifoWPdetails?wp_id=19176414
B. “The Commitment Value of Prefunded Pensions,” by Jean-Denis Garon (CESifo Working Paper No. 5658, December 2015, .pdf format, 16p.). Note: Links to the abstract and the full text of the paper available at:
www.cesifo-group.de/ifoHome/publications/working-papers/CESifoWP/CESifoWPdetails?wp_id=19176410
C. “Compliance, Informality and Contributive Pensions,” by Marie-Louise Leroux, Dario Maldonado, and Pierre Pestieau (CESifo Working Paper No. 5656, December 2015, .pdf format, 39p.). Note: Links to the abstract and the full text of the paper available at:
www.cesifo-group.de/ifoHome/publications/working-papers/CESifoWP/CESifoWPdetails?wp_id=19176406
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December 8, 2015
CAAR – Center for Economic Studies/Ifo Institute for Economic Research (CESifo) [Munich, Bavaria, Germany] Working Papers – December 8, 2015
A. “Progressive Tax Changes to Superannuation in a Lifecycle Framework,” by George Kudrna and Alan D. Woodland (CESifo Working Paper No. 5645, December 2015, .pdf format, 33p.). Note: Links to the abstract and the full text of the paper available at:
www.cesifo-group.de/ifoHome/publications/working-papers/CESifoWP/CESifoWPdetails?wp_id=19177677
B. “Facing Demographic Challenges: Pension Cuts or Tax Hikes,” by George Kudrna, Chung Tran, and Alan D. Woodland (CESifo Working Paper No. 5644, December 2015, .pdf format, 49p.). Note: Links to the abstract and the full text of the paper available at:
www.cesifo-group.de/ifoHome/publications/working-papers/CESifoWP/CESifoWPdetails?wp_id=19177675
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