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Cambridge, MA: National Bureau of Economic Research, Working Paper 11963, January.. Taxation, Incomplete Markets and Social Security.. Cambridge, MA: National Bureau of Economic Research

Trang 1

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Trang 5

adverse selection, xiii, 4; bequests and, 82;

bundling and, 131; defined, 67;

empirical importance of, 67; general

model for, 69–71; proof of, 76; rate of

return and, 71; refundable annuities and,

144–49; risk class and, 67–76

after-tax retirement annuities (ATRA),

81n25

age, 6; coefficient of relative risk aversion

and, 29; consumption and, 12–14; life

expectancy and, 15, 18; longevity and,

4–5; no-arbitrage condition and, 24–25;

normal retirement age (NRA) and,

37–38; optimum retirement, 12–14,

21–22, 27–28, 32–40; partial

annuitization and, 33–34; payout

schemes and, 3; present/future self utility

and, 48–50; profile mismatch and, 2–3;

risk class and, 56–66; steady-state age

density distributions and, 97–108;

survival functions and, 15–18; survival

probabilities and, 1–2, 45–50; timing of

purchases and, 135–37

age composition effect, 97

aggregate resource constraint, 21–22, 32

Angeletos, G., 45

annua, 9

annuities: bundling and, 131–34;

competitive equilibrium and, 23–24,

51–53, 59, 61, 65, 78–79, 135–37;

deferred, 26; defined, 1; differentiated,

81–96; equivalent level of assets and,

41–42; first best equilibrium and, 6,

21–23, 56–58, 64, 77–78, 141; full

annuitization and, 23–24; growth of,

9–10; holding, 1n1; information effects

and, 3–4; long-term, 6, 26, 59, 62–66;

low returns and, 35; money’s worth of,

10; moral hazard and, 51–55, 79–80;

no-arbitrage condition and, 5, 24–25,

60–62, 70–71; optimum taxation of,

125–28; options and, xv, 9; partial

annuitization and, 33–35; payout terms

and, 59; period-certain, 7, 81, 87–89;

pooling equilibrium and, 103–4 (see also

pooling equilibrium); predetermined flow of returns and, 63, 147–48; profile mismatch and, 2–3; protected, 81; refundable, 8, 136, 144–49; regular, 81,

84, 87–89; revaluation of, 64–65; sequential market equilibrium and, 137–40; short market history of, 9–10; short-term, 6, 26, 33–34, 60–62; stable flows of, 4n3; survival probabilities and,

1–2, 45–50 (see also survival

probabilities); timing of purchases and, 135–37; unintended bequests and, 1–2,

98, 104–5; welfare value and, 41–42 annuity puzzle, 2–3

Arrow, Kenneth, xv, 111 asymmetric information, 6, 118–22 Atkinson, A., xiv

Austen, Jane, 9

Averting the Old Age Crisis (World

Bank), xv Baldwin, B G., 11 banks, 4

behavioral models, xiv, 3, 45–47, 136–37 Benartzi, S., 136, 148

bequests, 38n15; adverse selection and, 82; ergodic long-term distribution of, 104–5; information effects and, 3–4; insurance and, 81–83; motive for, 1n1; partial annuitization and, 33–34; period-certain annuities and, 87–89; pooling

equilibrium and, 82; private information and, 82; renewal process and, 105; separating equilibrium and, 82; steady-state age density distributions and, 104–5; unintended, 1–2, 98, 104–5 Bernheim, D B., 1n1, 27

Bible, 1 Biggs, J H., 11 Bodie, Z., 132, 135 bounded rationality, xiv, 3 Bowers, N L., 11 Brown, J R., 1–3, 13, 33, 67, 81, 140n49

Trang 6

158 • Index

Brugiavini, A., 82n26, 136, 142n51

bundling, xiii, 8; adverse selection and,

131; cost of, 131–32; pooling

equilibrium and, 133; price and, 131–34;

sustainability and, 131

Cannon, E., 10, 35

certainty equivalence, 88n30

Chiappori, A., 67

Choi, J., 45

coefficient of relative risk aversion, 29

competitive equilibrium: first best

equilibrium and, 51–53; full

annuitization and, 23–24; income

uncertainty and, 78–79; separating

equilibrium and, 59, 61; short-term

annuities and, 61; survival functions and

65; timing of annuity purchases and,

135–37

competitive separating equilibrium, 59, 61

consumption: after retirement, 12–14,

27–28; aggregate savings and, 97–102;

coefficient of relative risk aversion and,

29; competitive equilibrium and, 51–53;

elasticity and, 13–14, 31; equations for,

12–14; expected, 13; exponential

survival functions and, 42–43; first best

equilibrium and, 56–58, 83–84;

individual savings and, 98; life cycle

model and, 21–26; longevity increase

and, 30–32, 44; long-term annuities and,

63–66; moral hazard and, 51–55; no late

transactions and, 138–40; optimum

retirement age and, 22, 38–40; optimum

trajectory for, 34; pooling equilibrium

and, 67–76; present/future self utility

and, 48–50; price and, 109–17;

refundable annuities and, 8–9, 144–49;

resource constraint and, 57; short-term

annuities and, 60–62; utility of, 21,

27–28

cost effects, 119–20

cross-subsidization, 5, 13

Cutler, D M., 32n13, 35

Davidoff, T., 3, 33, 81

Deaton, A., 97

demand elasticity, 89

Diamond, P., xiv–xv, 3, 7, 14, 33, 48, 81,

109n39, 118

Dickens, Charles, 9

disability benefits, 56 Ditchik, Seth, xv Dixit, Avinash, xv Duncan, R M., 11 elasticity: consumption and, 13–14; demand, 89; optimum taxation and,

124, 127–28; price and, 113–14; steady-state age density distributions and, 101

envelope theorem, 31, 139 equations: aggregate resource constraint, 42–43, 47, 102–3, 120; aggregate savings, 99–102, 106–8; behavioral models, 46; bequests, 104–5; bundling, 132–33; competitive equilibrium, 23–24; consumption, 12–14; differentiated annuities, 83–86, 88–96; expected lifetime utility, 21; expected utility of consumption, 27; first best equilibrium, 57–58, 83, 137–38, 213; income uncertainty, 77–79; individual savings, 98; life expectancy, 15; longevity changes, 18–20, 30–31, 44; long-term annuities, 63–66; moral hazard, 51–53, 55; optimum retirement age, 27–28, 35–40; optimum taxation, 122–28; partial annuitization, 34–35;

period-certain annuities, 88; pooling equilibrium, 69–74, 84–86, 89–93, 95, 103–4, 119–22, 129–30; positive time preference, 32–33; present/future self utility, 49–50; pricing, 109–17;

refundable annuities, 145–47, 150–51; separating equilibrium, 141–43; sequential market equilibrium, 137–40; short-term annuities, 60–61; survival functions, 15–18, 25–30, 57–58, 60–61, 63–66; wage increase, 29; wealth level, 12; welfare costs, xiv, 41

equilibrium, xiii; bundling and, 131–34; competitive, 23–24, 51–53, 59, 61, 65, 78–79, 135–37; cost effects and, 119–20; efficiency of, 62–66; first best,

6, 21–23, 56–58, 64, 77–78, 141; full annuitization and, 23–24; general equilibrium effect and, 119; income uncertainty and, 77–80; life cycle model and, 21–26; long-term annuities and, 62–66; moral hazard and, 51–55; optimum commodity taxation and, 7–8;

Trang 7

Index • 159

Pareto optimality and, 8; partial

annuitization and, 33–34; pooling,

xiii–xiv, 4 (see also pooling equilibrium);

refundable annuities and, 8–9, 144–49;

risk-class pricing and, 59; second best,

8–9; separating, xiii–xiv (see also

separating equilibrium); sequential,

137–44; short-term annuities and,

60–62; stability and, 129; timing of

purchases and, 135–37; uniqueness

and, 129

expected lifetime utility, 21

fertility rate, 99n35

Finance Act, 10

Finkelstein, A., 10, 51, 82, 93

Fisher, H F., 81, 136

France, 38

full annuitization, 23–24

game theory, 45

Gan, L., 6, 45

general equilibrium effect, 119

Genesis, Bible Book of, 1

Gerber, H., 11

Germany, 38

Gompertz-Makeham function, 11

government, xiv, 144n52

Great Depression, 9

Green, Jerry, xv, 147

hazard rate, 5, 64n22; individual savings

and, 98; longevity changes and, 18–20,

30–32, 44; survival functions and, 16–18

Hebrew University, xiii

Heifetz, Zeev, xv

HMOs, 132

Hurd, M D., 6, 27, 45

hyperbolic discounters, 148–49

income: separating equilibrium and,

140–44; sequential market equilibrium

and, 141–44; uncertainty and, 77–80,

140–44

information, 3–4, 26; asymmetric, 6,

118–22; bequests and, 82; cost effects

and, 119–20; full, 82, 87–88, 112;

medical care and, 54; moral hazard and,

51–55; pooling equilibrium and,

119–22; private, 52–53, 82, 120; risk

class pricing and, 59; separating

equilibrium and, 82; symmetric, 54

insurance, xiii–xv, 10; annuity sales and, 1; asymmetric information and, 119–20; bequests and, 81–83, 87–89; bundling and, 131–34; differentiated annuities and, 81–96; different instruments for, 67; disability benefits and, 56; ex ante, 57; first best equilibrium and, 56–58, 83–84; full information and, 87–88; income uncertainty and, 77–80; low returns and, 35; medical testing and, 3n2; optimum annuity taxation and, 125–28;

period-certain annuities and, 81, 87–89; pooling equilibrium and, 84–95; profile mismatch and, 2–3; reinsurance and, 10; reverse life, 2; self-selection and, 82–83, 90–93; separating equilibrium and, 84; survival probabilities and, 1–2;

unintended bequests and, 1–2 investment, xiv; annuity sales and, 1; competitive equilibrium and, 51–53; low returns and, 35; moral hazard and, 51–55; optimum retirement age without annuities, 38–40; risk class and, 56–66; short-sightedness and, 48

Israel, 38 James, E., 10 Kinugasa, T., 97 Köszegi, B., 48 Kotlikoff, L., 40 labor utility, 22, 44, 56, 71n23, 73 Laffont, J.-J., 121n47

Lagrange multiplier, 123 Laibson, D., 6, 45, 48, 136, 148 law of large numbers, 21–22 Lee, R., 97

Levy, H., 16n5 life cycle model: competitive equilibrium and, 23–25; expected lifetime utility and, 21; exponential survival functions and, 25–26; first best equilibrium and, 21–23

life expectancy, 15, 18; aggregate savings and, 97–102; expected lifetime utility and, 21; longevity changes and, 18–20; optimum taxation and, 122–30; pricing issues and, 109–17; sequential market equilibrium and, 137–40

liquidity, 35, 136

Trang 8

160 • Index

longevity, 4–6; age composition effect and,

97; aggregate savings and, 97–108;

average, 82; bundling and, 131; changes

in, 18–20, 30–32, 35–38, 44; elasticity

and, 31; first best equilibrium and,

56–58, 83–84; income uncertainty and,

77–80; individual savings and, 98–100;

life cycle model and, 21–26;

period-certain annuities and, 7;

refundable annuities and, 144–49; risk

class and, 56–66, 70; steady-state age

density distributions and, 97–108;

survival functions and, 101 (see also

survival functions); timing of purchases

and, 135–37; unintended bequests and,

98, 104–5

Madeson, Avital, xv

Manski, Charles F., 6, 45

markets, xiii–xv, 5; bundling and, 131–34;

competitive annuity, 112; compulsory

purchase, 10; differentiated annuities

and, 81–96; full information and, 112;

Great Depression and, 9; income

uncertainty and, 77–80; information

effects and, 3–4; insurance, 82 (see also

insurance); low returns and, 35; medical

prices and, 54; no late transactions and,

138–40; partial annuitization and,

33–34; replacement rates and, 2–3; risk

class and, 56–66; sequential equilibrium

and, 8, 137–44; short history of, 9–10;

survival frequencies and, 6; voluntary

purchase, 10; welfare value and, 41–42

Martimort, D., 121n47

Mason, A., 97

McFadden, D., 6, 45

McGarry, K., 45

medical care, 3n2, 54, 132

Merrill, A., 45

Merton, R., xiv

Middle Ages, 9

Miles, D., 97

Milevsky, M A., 11, 81

Miller, T., 97

Mirrlees, J A., xiv–xv, 7, 78n24, 111, 118

Mitchell, Olivia S., 148

mixed pooling equilibrium, 90–93

modified Ramsey-Boiteux conditions, 124

money’s worth, 10

moral hazard, 6; competitive equilibrium

and, 51–53; defined, 51; income uncertainty and, 79–80; medical care and, 54; no-arbitrage condition and, 53; private information and, 52–53 Murtaugh, M., 131–32

Myles, G., xiv national defined contribution systems, 13n4

New Financial Order, The (Shiller), xv

no-arbitrage condition, 5, 24; long-term annuities and, 62; moral hazard and, 53; pooling equilibrium and, 70–71; short-term annuities and, 60–61; survival functions and, 25 normal retirement age (NRA), 37–38 optimum commodity taxation, 7–8; pooling equilibrium and, 122–30 optimum income tax model, 78n24 optimum retirement age, 37–40; adverse selection and, 67–76; competitive equilibrium and, 51–53; first best equilibrium and, 56–58; income uncertainty, 77–80; life cycle model and, 21–22, 27–28; long-term annuities and, 63–64; partial annuitization and, 33–35; positive time preference and, 32–36; savings and, 12–14

optimum transfers, 58 Pareto optimality, xiv, 8 Paxson, C., 97 pay-as-you-go systems, xiv pension funds, 4

Pindyck, R., 131 pooling equilibrium, xiii–xiv, 4, 6; annuity demand and, 69, 70; asymmetric information and, 119–22; bequests and, 82; bundling and, 133; cost effects and, 119–20; couples and, 40–41; defined, 67; general model for, 69–71; insurance and, 84–93, 95; mixed, 90–93; no annuities and, 103–4; no-arbitrage condition and, 70–71; optimum commodity taxation and, 122–30; period-certain annuities and, 88–89; Ramsey-Boiteux conditions and, 118, 124–25, 127; rate

of return and, 71; stability and, 129; uniqueness and, 129; welfare function and, 120

Trang 9

Index • 161

population theory: aggregate savings and,

97–102; fertility rate and, 99n35;

steady-state age density distributions

and, 97–108

portfolios, 4, 145; refundable annuities

and, 8–9, 144–49

positive constant rate of interest, 32–36

positive time preference, 32–36

Poterba, J., 10, 51, 82, 93

poverty rates, 14

present/future self utility, 48–50

price, xiii; actuarially fair, 109; bundling

and, 131–34; competitive annuity

market and, 112; elasticity and, 89n33,

113–14; equilibrium and, 4 (see also

equilibrium); first-best, 109–12, 115–16;

full information and, 82, 112; hyperbolic

discounters and, 148–49; medical care

and, 54; no late transactions and, 140;

numeraire, 120–21, 125–26; optimum

commodity taxation and, 122–30;

period-certain annuities and, 89;

predetermined, 8–9, 147–48; refundable

annuities and, 8–9, 144–49; risk-class,

59; second-best optimum, 113–15;

sequential market equilibrium and,

137–44; stability and, 129; time

preference and, 109, 125; utilitarianism

and, 109; welfare function and, 110–11;

zero-profits conditions and, 122

Princeton University, xiii

private information, 4

Prudential, 10

Ramsey, F P., 7, 118

Ramsey-Boiteux conditions, 118, 124–25,

127

rational individuals, 3, 5–6; predetermined

flow of returns and, 63; present/future

selves and, 48–50; risk pooling by

couples and, 40–41; self selection and,

82–83, 90–93; survival probabilities and,

45–50; timing of purchases and, 135–37

reform, 4–5

refundable annuities, 8, 136, 144–49

reinsurance, 10

renewal process, 105

replacement rates, 2–3

retirement, xiv; aggregate savings and,

97–102; benchmark calculations for,

12–14; coefficient of relative risk

aversion and, 29; consumption after, 12–14, 27–28; cross-subsidization and, 13; exponential survival functions and, 42–43; first best equilibrium and, 56–58; full annuitization and, 23–24; longevity increase and, 35–38; no-arbitrage condition and, 24–25; normal retirement age (NRA) and, 37–38; optimum age for, 12–14, 21–22, 27–28, 32–40; optimum transfers and, 58; partial annuitization and, 33–34; pooling equilibrium and, 67–76; present/future self utility and, 48–50; survival probabilities and, 45–50; wage increase effects and, 29

retirement-consumption puzzle, 27–28 reverse life insurance, 2

risk, xiii, xv, 33; coefficient of relative risk aversion and, 29; competitive separating equilibrium and, 59; differentiated annuities and, 81–96; disability benefits and, 56; income uncertainty and, 77–80; life cycle model and, 21–26; longevity

and, 4–6, 21–26 (see also longevity); low

returns and, 35; pooling by couples and, 40–41; pricing and, 59; self-selection and, 82–83, 90–93; survival functions and, 15–18, 59

risk class, 4, 7–8, 109; competitive equilibrium and, 65; defined, 56; exponential survival functions and, 65–66; first best equilibrium and, 56–58; long-term annuities and, 62–66; lower longevity and, 70; optimum taxation and, 125–28; optimum transfers and, 58; pooling equilibrium and, 67–76; pricing and, 59; separating equilibrium and, 61; short-term annuities and, 60–62; stochastically dominant, 70; weighted equilibrium and, 67

Rohwedder, S., 27 Romans, 9 Rothschild, M., 67 Rubinfeld, D., 131 Salanie, B., xv, 67, 118, 119n44, 121n47 Samuelson, Paul, xv

savings: age composition effect and, 97; aggregate, 4–5, 7, 97–108; benchmark calculations for, 12–14; changes in longevity and, 97–102; consumption and, 12–14; cross-subsidization and, 13;

Trang 10

162 • Index

exponential survival functions and,

102–3; hyperbolic discounters and,

148–49; individual, 98–99; low returns

and, 35; no annuities and, 103–4;

optimum retirement age without

annuities and, 38–40; optimum transfers

and, 58; positive constant rate of interest

and, 32–33; poverty rates and, 14;

sequential market equilibrium and,

137–40; short-sightedness and, 48;

steady-state age density distributions

and, 97–108; timing of purchases and,

135–37; unintended bequests and, 98,

104–5

self selection, 82–83, 90–93

separating equilibrium, xiii–xiv, 21n8;

bequests and, 82; competitive, 59;

income uncertainty and, 140–44;

insurance and, 84; period-certain

annuities and, 87–89; risk class pricing

and, 59; short-term annuities and, 61;

survival functions and, 59

sequential equilibrium, 137–44

Sheshinski, E., 24n12, 103n37

Shiller, Robert, xv

short-sightedness, 48

Smith, J P., 45

social security, xv, 2–3, 109; normal

retirement age (NRA) and, 38; reform

and, 4–5

Society of Actuaries, 11

Solow, R., xv

Song, X., 10

Spillman, B C., 131–32

Spivak, A., 40

steady-state age density distributions:

aggregate savings and, 97–108; defined,

99; elasticity and, 101; no annuities

and, 103–4; survival functions and,

102–3; unintended bequests and,

104–5

Stiglitz, J., xiv, 67

stochastic dominance, 5, 16, 56

subjective time preference, 5

subsidization, 5, 13, 114, 144n52

survival functions, xiii, 15–18; aggregate

savings and, 97–105; competitive

separating equilibrium and, 59;

exponential, 25–26, 42–43, 47–48,

65–66, 102–3; first best equilibrium and,

56–58; income uncertainty and, 77–80;

life cycle model and, 25–26; longevity increase and, 30–32, 44; long-term annuities and, 62–66; no-arbitrage condition and, 25; risk class and, 56, 59; sequential market equilibrium and, 137–40; short-term annuities and, 60–62; steady-state age density distributions and, 102–3 survival probabilities, 1, 6–7; aggregate savings and, 97–102; behavioral effects and, 45–47; game theory and, 45; life expectancy and, 15, 18; longevity changes and, 18–20; moral hazard and, 51–55; pooling equilibrium and, 67–76; present/future selves and, 48–50; rates for, 75–76; sequential market equilibrium and, 137–40;

short-sightedness and, 48; subjective beliefs and, 45–50

taxes, xiv, 84n28, 144n52; elasticity and,

124, 127–28; general equilibrium effect and, 119; optimum commodity, 7–8, 122–30; optimum income tax model and, 78n24; pooling equilibrium and, 122–30; Ramsey-Boiteux conditions and, 118, 124–25, 127; risk class and, 125–28; subsidization and, 114; zero-profits conditions and, 122 Thaler, 136, 148

TIAA-CREF, 81n25 time preference, 5; annuity purchases and, 135–37; optimum retirement age and, 32–36, price and, 109, 125

Tonks, I., 10, 35

tontine, 9

Ulpianus, Domitius, 9 unintended bequests, 1–2, 98, 104–5 United Kingdom, 93; annuity market history and, 9–10; bequests and, 81–82; bundling and, 132; purchase timing and, 135–36

United States: annuity market growth in, 9–10; Great Depression and, 9; normal retirement age (NRA) and, 38;

period-certain annuities and, 81; poverty rates and, 14; replacement rates and, 2–3; social security and, 2–3; timing of purchases and, 135

Utkus, Stephen, 148

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