Munich Personal RePEc Archive

How Should A Government Finance for Pension Benefit?

Yasuoka, Masaya (2018): How Should A Government Finance for Pension Benefit?

[img]
Preview
PDF
MPRA_paper_87483.pdf

Download (101kB) | Preview

Abstract

Based on Ono (2010), this short note presents consideration of the consumption tax and examines how tax reform to maintain the neutrality of pension benefit affects income growth rate and the employment rate. A decrease in the contribution rate of workers with an increase in consumption tax raises employment, but the effect on income growth is ambiguous. A decrease in the contribution rate of firms with an increase in consumption tax decreases the employment and facilitates income growth.

UB_LMU-Logo
MPRA is a RePEc service hosted by
the Munich University Library in Germany.