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Taxation, incomplete markets, and social security : the 2000 Munich lectures /

Diamond, Peter A.

Taxation, incomplete markets, and social security : the 2000 Munich lectures / Peter A. Diamond. - Cambridge, Massachusetts ; Londo, Inglaterra. : The MIT Press, 2003. - xviii, 160 páginas ; 21 cm. - Munich lectures in economics / edited by Hans-Werner Sinn . - Munich lectures in economics (The MIT Press) .

Series foreword ix -- Laudation for Peter A. Diamond, xi -- Preface, xvii -- 1. Introduction, 1 -- 2. Income taxation, 5 -- 3. Models of optimal lifetime income taxation with time-consistent preferences, 17 -- 4. Models of optimal lifetime income taxation with time-inconsistent preferences, 33 -- 5. Incomplete markets and social security, 47 -- 6. Models of optimal retirement incentives with varying disutility of labor, 63 -- 7. Models of optimal retirement incentives with varying life expectancy, 87 -- 8. Pension insurance reform with a focus on Germany, 115 -- 9. Theory and policy, 137 -- References, 149 -- Name index, 157 -- Subject index, 159.

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