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31.
Asset allocation and location over the life cycle with investment-linked survival-contingent payouts
Wolfram J. Horneff Raimond H. Maurer Olivia S. Mitchell Michael Z. Stamos 《Journal of Banking & Finance》2009
This paper shows how survival-contingent investment-linked payouts can enhance investor wellbeing in the context of a portfolio choice model which integrates uninsurable labor income and asymmetric mortality expectations. In exchange for illiquidity, these products provide the consumer with access to mutual-fund style portfolio choice, as well as the survival credit generated from pooling mortality risk. Our model generates optimal asset location patterns indicating how much to hold in liquid versus illiquid survival-contingent payouts over the lifetime, and also asset allocation paths, showing how to invest in stocks versus bonds. We show that the investor who moves her money out of liquid saving into survival-contingent assets gradually from middle age to retirement and beyond, will enhance her welfare by as much as 50%. The results are robust to the introduction of uninsurable consumption shocks in housing expenses, income flows during the worklife and retirement, sudden changes in health status, and medical expenses. 相似文献
32.
Wolfram F. Richter 《International Tax and Public Finance》2006,13(6):685-699
This paper studies the efficiency effects of granting deductions for work-related expenses. It is shown that much depends
on whether the expenses are required for increasing taxable income and on whether the expenses are social costs. Among the
noteworthy results are the following. Expenses for commuting should be taxed rather than granted deduction, as the increasing
effect of commuting on taxable income is doubtful. Deductions for private costs such as expenses for housework and child care
may turn out to be allocationally neutral. If they are not neutral, however, the efficient degree of deduction depends on
relative labor supply elasticities.
JEL Classification H21 · H24 相似文献
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Wolfram F. Richter 《Wirtschaftsdienst》2017,97(4):279-281
Donald Trump has announced a historic tax reform, and the expectation is that the Destination-Based Cash-Flow Tax will be the blueprint. Besides having beneficial effects on investment, this tax is suspected of having strong protectionist effects on trade. In this article, the latter concern is challenged. The US would only copy a reform Germany has already implemented in 2007. 相似文献
35.
The European Union is approaching a point where it has to decide between two options: deepening political integration or reducing it. Economists tend to be sceptical. Many would prefer to reduce the scale of integration while returning more competences to member states. The debate, though, lacks a plausible vision for the path forward. Every stable currency union needs some kind of transfer mechanism. Once this notion is accepted, the installation of a “real” European Parliament with the power to raise taxes, particularly on capital income, should be considered. 相似文献
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This article illustrates the usefulness of computational methods for the investigation of institutions. As an example, we use a computational agent-based model to study the role of general trust and social control in informal value transfer systems (IVTS). We find that the terms of interaction between general trust and social control have an impact on how IVTS work, become stable, and prove highly effective. The case shows how computational models may help (i) to operationalize institutional theory and to clarify the functioning of institutions; (ii) to test the logical consistency of alternative hypotheses about institutions; and (iii) to relate institutionalist theory with other paradigms and to practice an interested pluralism. 相似文献
40.
Wolfram F. Richter 《Journal of public economics》1983,20(2):211-229
The ability-to-pay approach to taxation in Mill's tradition is given a rigorous treatment in a social choice theoretic framework. Generalized concepts of equal sacrifice are axiomatized making explicit use of the ability-to-pay principle. Extensive statements on progressivity are derived. However, there is no such axiomatized concept that implies non-excessive progressitivity irrespective of taxpayers' utility function. 相似文献