Scandinavian Working Papers in Economics

Umeå Economic Studies,
Umeå University, Department of Economics

No 616: Income Taxation, Old Age Pensions and Disability Benefits

Thomas Aronsson () and Tomas Sjögren ()
Additional contact information
Thomas Aronsson: Department of Economics, Umeå University, Postal: S 901 87 Umeå, Sweden
Tomas Sjögren: Department of Economics, Umeå University, Postal: S 901 87 Umeå, Sweden

Abstract: This paper concerns two issues related to optimal income taxation. First, we show how the labor income tax and the old age pension system interact in the optimal tax and expenditure structure. Second, we derive marginal capital income tax rates for high-ability and low-ability working individuals as well as for the disabled.

Keywords: Optimal Taxation; Pension; Welfare Programs

JEL-codes: H21; H53; H55

8 pages, December 9, 2003

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