A Ricardian Equivalence Theorem on the taxation of pension funds

Geoffrey Kingston; John Piggott

doi:10.1016/0165-1765(93)90092-Q

A Ricardian Equivalence Theorem on the taxation of pension funds

Geoffrey Kingston^*, John Piggott

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

6 Citations (Scopus)

Abstract

We compare the three main alternative ways of taxing pension funds of the defined-contribution variety. Specifically, the alternatives considered are equal-yield taxes on contributions, earnings, and benefits. Analogous to the Ricardian Equivalence Theorem, the contributor's after-tax benefit will be the same in each case.

Original language	English
Pages (from-to)	399-403
Number of pages	5
Journal	Economics Letters
Volume	42
Issue number	4
DOIs	https://doi.org/10.1016/0165-1765(93)90092-Q
Publication status	Published - 1993
Externally published	Yes

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title = "A Ricardian Equivalence Theorem on the taxation of pension funds",

abstract = "We compare the three main alternative ways of taxing pension funds of the defined-contribution variety. Specifically, the alternatives considered are equal-yield taxes on contributions, earnings, and benefits. Analogous to the Ricardian Equivalence Theorem, the contributor's after-tax benefit will be the same in each case.",

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AU - Kingston, Geoffrey

AU - Piggott, John

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AB - We compare the three main alternative ways of taxing pension funds of the defined-contribution variety. Specifically, the alternatives considered are equal-yield taxes on contributions, earnings, and benefits. Analogous to the Ricardian Equivalence Theorem, the contributor's after-tax benefit will be the same in each case.

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DO - 10.1016/0165-1765(93)90092-Q

M3 - Article

AN - SCOPUS:38249004874

SN - 0165-1765

VL - 42

SP - 399

EP - 403

JO - Economics Letters

JF - Economics Letters

IS - 4

ER -

A Ricardian Equivalence Theorem on the taxation of pension funds

Abstract

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