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Myopia and the Effects of Social Security and Capital Taxation on Labor Supply
National tax journal
Myopia is increasingly believed to be a significant determinant of behavior and also plays a central role in justifications for social security and policies toward the taxation of capital. It is important, however, to account for labor supply effects, particularly in light of the preexisting distortion due to labor income taxation. For example, might even actuarially fair social security have the highly distortionary effect of a tax on top of an existing tax (the income tax) because myopicdoi:10.17310/ntj.2015.1.01 fatcat:o2y7ykf4ojgbfcko6eq6wsvxeu