Optimal Social Insurance with Linear Income Taxation

被引：1

作者：

Bovenberg, Lans ^{[1
]}

Sorensen, Peter Birch ^{[2
]}

机构：

[1] Tilburg Univ, NL-5000 LE Tilburg, Netherlands

[2] Univ Copenhagen, DK-1455 Copenhagen, Denmark

来源：

SCANDINAVIAN JOURNAL OF ECONOMICS | 2009年 / 111卷 / 02期

关键词：

Disability insurance; optimal taxation; moral hazard; redistribution; labor supply; skill groups; H21; H55; INFORMATION; ECONOMIES;

D O I：

10.1111/j.1467-9442.2009.01563.x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We study optimal social insurance aimed at insuring disability risk in the presence of linear income taxation. Optimal disability insurance benefits rise with previous earnings. Optimal insurance is incomplete even though disability risks are exogenous and verifiable so that moral hazard in disability insurance is absent. Imperfect insurance is optimal because it encourages workers to insure themselves against disability by working and saving more, thereby alleviating the distortionary impact of the redistributive income tax on labor supply and savings.

引用

页码：251 / 275

页数：25

共 50 条

[1] Disability insurance and optimal income taxation
Jean-Marie Lozachmeur
[J]. International Tax and Public Finance, 2006, 13 : 717 - 732
[2] Disability insurance and optimal income taxation
Lozachmeur, Jean-Marie
[J]. INTERNATIONAL TAX AND PUBLIC FINANCE, 2006, 13 (06) : 717 - 732
[3] OPTIMAL PIECEWISE LINEAR INCOME TAXATION
Apps, Patricia
Ngo Van Long
Rees, Ray
[J]. JOURNAL OF PUBLIC ECONOMIC THEORY, 2014, 16 (04) : 523 - 545
[4] Optimal linear commodity taxation under optimal non-linear income taxation
Jacobs, Bas
Boadway, Robin
[J]. JOURNAL OF PUBLIC ECONOMICS, 2014, 117 : 201 - 210
[5] A Theory of Top Income Taxation and Social Insurance
Gonzalez, Francisco M.
Wen, Jean-Francois
[J]. ECONOMIC JOURNAL, 2015, 125 (587): : 1474 - 1500
[6] Optimal Taxation and Social Insurance with Endogenous Private Insurance
Chetty, Raj
Saez, Emmanuel
[J]. AMERICAN ECONOMIC JOURNAL-ECONOMIC POLICY, 2010, 2 (02) : 85 - 116
[7] PUBLIC-HEALTH INSURANCE AND OPTIMAL INCOME TAXATION
BLOMQVIST, A
HORN, H
[J]. JOURNAL OF PUBLIC ECONOMICS, 1984, 24 (03) : 353 - 371
[8] Health Risk, Insurance, and Optimal Progressive Income Taxation
Jung, Juergen
Tran, Chung
[J]. JOURNAL OF THE EUROPEAN ECONOMIC ASSOCIATION, 2023, 21 (05) : 2043 - 2097
[9] SIMPLIFIED FORMULAS FOR OPTIMAL LINEAR INCOME TAXATION
TUOMALA, M
[J]. SCANDINAVIAN JOURNAL OF ECONOMICS, 1985, 87 (04): : 668 - 672
[10] Social versus individual work preferences: implications for optimal linear income taxation
An, Zhiyong
Coady, David
[J]. JOURNAL OF PUBLIC FINANCE AND PUBLIC CHOICE, 2024,

← 1 2 3 4 5 →