Taxation, Incomplete Markets, and Social Security
Peter A. Diamond
Series Foreword ix

Laudation for Peter A. Diamond xi

Preface

1 Introduction

2 Income Taxation 5

3 Models of Optimal Lifetime Income Taxation with Time-Consistent Preferences 17

4 Models of Optimal Lifetime Income Taxation with Time-Inconsistent Preferences 33

5 Incomplete Markets and Social Security 47

6 Models of Optimal Retirement Incentives with Varying Disutility of Labor 63

7 Models of Optimal Retirement Incentives with Varying Life Expectancy 87

8 Pension Insurance Reform with a Focus on Germany 115

9 Theory and Policy 137

References 149

Name Index

Subject Index