Economic Theory and Tax and Pension Policies

21 Pages Posted: 22 Aug 2011

See all articles by Peter J. Diamond

Peter J. Diamond

New York University (NYU) - School of Continuing and Professional Studies (SCPS)

Date Written: September 2011

Abstract

Studying and advising about mandatory pension systems while also researching optimal tax theory, with particular attention to the taxation of capital income, brought attention to differences in both analyses and policies, while these two subjects intersect in the common practice of the tax‐favouring of retirement savings. I have long been concerned about the implicit methodology used by the profession in going from theoretical analyses to policy advice. In this essay, I touch on all four of these topics – pensions, capital income taxes, tax‐favoured retirement savings and methodology. I give particular attention to the pension systems in Australia and New Zealand.

Keywords: H21, H55

Suggested Citation

Diamond, Peter J., Economic Theory and Tax and Pension Policies (September 2011). Economic Record, Vol. 87, pp. 2-22, 2011. Available at SSRN: https://ssrn.com/abstract=1913107 or http://dx.doi.org/10.1111/j.1475-4932.2011.00733.x

Peter J. Diamond (Contact Author)

New York University (NYU) - School of Continuing and Professional Studies (SCPS) ( email )

New York, NY
United States

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