A RICARDIAN EQUIVALENCE THEOREM ON THE TAXATION OF PENSION-FUNDS

Authors
KINGSTON G PIGGOTT J
Citation
G. Kingston et J. Piggott, A RICARDIAN EQUIVALENCE THEOREM ON THE TAXATION OF PENSION-FUNDS, Economics letters, 42(4), 1993, pp. 399-403
Citations number
5
Categorie Soggetti
Economics
Journal title
Economics letters → ACNP
ISSN journal
01651765
Volume
42
Issue
4
Year of publication
1993
Pages
399 - 403
Database
ISI
SICI code
0165-1765(1993)42:4<399:ARETOT>2.0.ZU;2-9
Abstract
We compare the three main alternative ways of taxing pension funds of the defined-contribution variety. Specifically, the alternatives consi dered are equal-yield taxes on contributions, earnings, and benefits. Analogous to the Ricardian Equivalence Theorem, the contributor's afte r-tax benefit will be the same in each case.