Beschreibung:
The book will be of value for graduate students and researchers interested in public economics, especially in public and private pensions.
1. Introduction.- 2.Introductory tax models.- 3. Introductory pension models.- 4. Four pension models with two types.- 5.Proportional (earnings-related) pension system.- 6. Progressive transfer systems.- 7. Cap on contribution base.- 8. Voluntary pension system.- 9. Flexible vs. seniority pensions.- 10. Optimal child benefits and income taxes.- 11. Child support, pension and fertility.- 12. Models of political economy.- 13. Imperfect knowledge of the pension rules: irrational inattention.- 14. Dynamic extensions.- 15. Conclusions.