by Samuele Poy

These pages deal with wage taxation with particular focus on social contributions. They are key factor, because of contribution to create the Pension systems of the Countries, that is one of the main and incisive welfare policies.

But, social contributions, are pure taxation or private saving (although mandatory)?

Regardless of any comment about levels, goodness and effects of the different pension systems, here I introduce the main key interpretations that allow to read the taxation/saving effect of social contribution (and consequently the different expected impact on the labour market individual choices) in major methods of operating od social security system and economic modelling (Lindbeck and Persson, 2003 and Disney 2004), referring also to main policy trends in reality.

At the moment, you just can download the paper as italian version (I apologize for that, I hope soon to update it). In any case, you find any references in the work.

Attachments:

File	Description	File size
Contributi previdenziali, risparmio o tassazione_Poy.pdf		174 Kb