Individual savings accounts for social insurance: rationale and alternative designs

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Standard

Individual savings accounts for social insurance : rationale and alternative designs. / Bovenberg, Lans; Hansen, Martin Ino; Sørensen, Peter Birch.

I: International Tax and Public Finance, Bind 15, Nr. 1, 2008, s. 67-86.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Harvard

Bovenberg, L, Hansen, MI & Sørensen, PB 2008, 'Individual savings accounts for social insurance: rationale and alternative designs', International Tax and Public Finance, bind 15, nr. 1, s. 67-86. https://doi.org/10.1007/s10797-007-9046-8

APA

Bovenberg, L., Hansen, M. I., & Sørensen, P. B. (2008). Individual savings accounts for social insurance: rationale and alternative designs. International Tax and Public Finance, 15(1), 67-86. https://doi.org/10.1007/s10797-007-9046-8

Vancouver

Bovenberg L, Hansen MI, Sørensen PB. Individual savings accounts for social insurance: rationale and alternative designs. International Tax and Public Finance. 2008;15(1):67-86. https://doi.org/10.1007/s10797-007-9046-8

Author

Bovenberg, Lans ; Hansen, Martin Ino ; Sørensen, Peter Birch. / Individual savings accounts for social insurance : rationale and alternative designs. I: International Tax and Public Finance. 2008 ; Bind 15, Nr. 1. s. 67-86.

Bibtex

@article{f00044d014f711ddbee902004c4f4f50,
title = "Individual savings accounts for social insurance: rationale and alternative designs",
abstract = "Using Danish data, we find that about three-fourths of the taxes levied to finance public transfers actually finance benefits that redistribute income over the life cycle of individual taxpayers rather than redistribute resources across people. This finding and similar results for other countries provide a rationale for financing part of social insurance via mandatory individual savings accounts. We discuss the advantages and disadvantages of mandatory individual savings accounts for social insurance and survey some recent alternative proposals for such accounts",
author = "Lans Bovenberg and Hansen, {Martin Ino} and S{\o}rensen, {Peter Birch}",
note = "JEL classification: H53, H55",
year = "2008",
doi = "10.1007/s10797-007-9046-8",
language = "English",
volume = "15",
pages = "67--86",
journal = "International Tax and Public Finance",
issn = "0927-5940",
publisher = "Springer",
number = "1",

}

RIS

TY - JOUR

T1 - Individual savings accounts for social insurance

T2 - rationale and alternative designs

AU - Bovenberg, Lans

AU - Hansen, Martin Ino

AU - Sørensen, Peter Birch

N1 - JEL classification: H53, H55

PY - 2008

Y1 - 2008

N2 - Using Danish data, we find that about three-fourths of the taxes levied to finance public transfers actually finance benefits that redistribute income over the life cycle of individual taxpayers rather than redistribute resources across people. This finding and similar results for other countries provide a rationale for financing part of social insurance via mandatory individual savings accounts. We discuss the advantages and disadvantages of mandatory individual savings accounts for social insurance and survey some recent alternative proposals for such accounts

AB - Using Danish data, we find that about three-fourths of the taxes levied to finance public transfers actually finance benefits that redistribute income over the life cycle of individual taxpayers rather than redistribute resources across people. This finding and similar results for other countries provide a rationale for financing part of social insurance via mandatory individual savings accounts. We discuss the advantages and disadvantages of mandatory individual savings accounts for social insurance and survey some recent alternative proposals for such accounts

U2 - 10.1007/s10797-007-9046-8

DO - 10.1007/s10797-007-9046-8

M3 - Journal article

VL - 15

SP - 67

EP - 86

JO - International Tax and Public Finance

JF - International Tax and Public Finance

SN - 0927-5940

IS - 1

ER -

ID: 3863112