Public Spending, Taxation, and Ageing

  • José Luis Iparraguirre


This chapter presents a discussion around the relationship between ageing and public spending and taxation and closes with the links between population ageing, risk, and social policy.


  1. Agarwal, Sumit et al. “The age of reason: Financial decisions over the life cycle and implications for regulation.” Brookings Papers on Economic Activity 2009, no. 2 (2009): 51–117.Google Scholar
  2. Akerlof, George A. “The economics of “tagging” as applied to the optimal income tax, welfare programs, and manpower planning.” The American Economic Review 68, no. 1 (1978): 8–19.Google Scholar
  3. Akhter, U. Ahmed. “Trends in consumption, nutrition and poverty.” In Out of the Shadow of Famine: Evolving Food Markets and Food Policy in Bangladesh. Edited by R. Ahmed, S. Haggblade, and T. Chowdhury. International Food Policy Research Institute Series. International Food Policy Research Institute, 2000.Google Scholar
  4. Alvarez, Yvette et al. “Optimal taxation in a life-cycle model.” Canadian Journal of Economics/Revue Canadienne d’Economique 25, no. 1 (1992): 111–122.CrossRefGoogle Scholar
  5. Angus, Jocelyn, and Patricia Reeve. “Ageism: A threat to “aging well” in the 21st century.” Journal of Applied Gerontology 25, no. 2 (2006): 137–152.CrossRefGoogle Scholar
  6. Anxo, Dominique. Stimulating Job Demand: The Design of Effective Hiring Subsidies in Europe. EEPO Review Luxembourg. Luxembourg: Employment Policy Observatory, 2014.Google Scholar
  7. Arksey, Hilary. “Rationed care: Assessing the support needs of informal carers in English social services authorities.” Journal of Social Policy 31, no. 1 (2002): 81–101.CrossRefGoogle Scholar
  8. Atkins, Beryl T.S. “The role of the example in a frame semantics dictionary”. In Essays in Semantics and Pragmatics: In Honor of Charles J Fillmore. Edited by M. Shibatani and S.A. Thompson, 5–42. Amsterdam: John Benjamins Publishing Co., 1995.Google Scholar
  9. Atkinson, Anthony B. Public Economics in an Age of Austerity The Graz Schumpeter Lectures. Abingdon: Routledge, 2014.CrossRefGoogle Scholar
  10. Banks, James, and Peter Diamond. “The base for direct taxation.” In Dimensions of Tax Design: The Mirrlees Review. Edited by James A Mirrlees et al., 548–648. Oxford: Oxford University Press, 2010.Google Scholar
  11. Barer, Morris L., Robert G. Evans, and Clyde Hertzman. “Avalanche or glacier? Health care and the demographic rhetoric.” Canadian Journal on Aging/La Revue Canadienne du Vieillissement 14, no. 2 (1995): 193–224.CrossRefGoogle Scholar
  12. Bastani, Spencer Sören Blomquist, and Luca Micheletto. “The welfare gains of age- related optimal income taxation.” International Economic Review 54, no. 4 (2013): 1219–1249.CrossRefGoogle Scholar
  13. Beck, Ulrich. Risk Society Towards a New Modernity. London: Sage Publications, 1992.Google Scholar
  14. Beck, Ulrich and Elisabeth Beck-Gernsheim. Individualization: Institutionalized Individualism and Its Social and Political Consequences. Published in association with Theory Culture & Society. London: SAGE Publications, 2001.Google Scholar
  15. Blundell, Richard, Antoine Bozio, and Guy Laroque. “Extensive and intensive margins of labour supply: Work and working hours in the US, the UK and France.” Fiscal Studies 34, 1 (2013): 1–29.CrossRefGoogle Scholar
  16. Bogetic, Zeljko et al. Fiscal Policy Issues in the Aging Societies. MFM Discussion Paper 1. New York, NY, 2015.Google Scholar
  17. Boholm, Max. “The semantic distinction between “risk” and “danger”: A linguistic analysis.” Risk Analysis 32, no. 2 (2012): 281–293.CrossRefGoogle Scholar
  18. Bouyer Muriel et al. “Personality correlates of risk perception.” Risk Analysis 21, no. 3 (2001): 457–466.CrossRefGoogle Scholar
  19. Bradford, David F. Blueprints for Basic Tax Reform. Washington, DC: Department of the Treasury, 1977.Google Scholar
  20. Brugiavini, Agar, and Mario Padula. “Household saving behavior and pension policies in Italy.” In Life-Cycle Savings and Public Policy: A Cross-National Study of Six Countries, 101–148. San Diego, CA: Academic Press, 2003.Google Scholar
  21. Burtless, Gary. The Age Profile of Income and the Burden of Unfunded Transfers in Four Countries: Evidence from the Luxembourg Income Study. Working Paper wp2004-33. Chestnut Hill, MA: Center for Retirement Research Boston College, 2005.Google Scholar
  22. Bytheway, Bill. “Youthfulness and agelessness: A comment.” Ageing and Society 20, no. 6 (2000): 781–789.CrossRefGoogle Scholar
  23. Chamley, Christophe. Optimal taxation of capital income in general equilibrium with infinite lives. Econometrica 54, no. 3 (1986), 607–622.CrossRefGoogle Scholar
  24. Chetty, Raj. “Is the taxable income elasticity sufficient to calculate deadweight loss? The implications of evasion and avoidance.” American Economic Journal: Economic Policy 1, no. 2 (2009): 31–52.Google Scholar
  25. Christiansen, Terkel et al. Demographic Changes and Aggregate Health-Care Expenditure in Europe. ENEPRI Research Report 32. Brussels: Belgium, 2006.Google Scholar
  26. Coady, David, and Kenichiro Kashiwase. “Public health care spending: Past trends.” In The Economics of Public Health Care Reform in Advanced and Emerging Economies. Edited by Benedict Clements, David Coady, and Sanjeev Gupta, v–vi. New York, NY: International Monetary Fund, 2012.Google Scholar
  27. Cottarelli, Carlo. “Foreword”. In The Economics of Public Health Care Reform in Advanced and Emerging Economies. Edited by Benedict Clements, David Coady, and Sanjeev Gupta, v–vi. New York, NY: International Monetary Fund, 2012.Google Scholar
  28. d’Aspremont, Claude, and Louis Gevers. “Social welfare functionals and interpersonal comparability.” In Handbook of Social Choice and Welfare. Edited by Kenneth J. Arrow, Amartya K. Sen, and Kotaro Suzumura. Vol. 1, Chap. 10, 459–541. Elsevier: New York, 2002.Google Scholar
  29. Dabbs, Sciubba, Jennifer. “A new framework for aging and security lessons from power transition theory.” In Political Demography: How Population Changes are Reshaping International Security and National Politics. Edited by Jack Goldstone, Monica Duffy Toft, and Eric Kaufmann, 63–79. Oxford: Oxford University Press, 2012.Google Scholar
  30. Denton, Frank T., Christine H. Feaver, and Byron G. Spencer. “Prospective aging of the population and its implications for the labour force and government expenditures.” Canadian Journal on Aging/La revue canadienne du vieillissement 5, no. 2 (1986): 75–98.CrossRefGoogle Scholar
  31. Diamond, Peter A. “Optimal income taxation: An example with a U-shaped pattern of optimal marginal tax rates.” American Economic Review 88, no. 1 (1998): 83–95.Google Scholar
  32. Dittrich, Ludwig, and Dana Stara. “The impact of aging population on the rise of the health care cost in the Czech Republic.” International Advances in Economic Research 19, no. 1 (2013): 11–17.CrossRefGoogle Scholar
  33. Dormont, Brigitte, Michel Grignon, and Hélène Huber . “Health expenditure growth: Reassessing the threat of ageing.” Health Economics 15, no. 9 (2006a): 947–963.CrossRefGoogle Scholar
  34. Douglas, Mary. Risk and Blame Essays in Cultural Theory. London: Routledge, 1992.Google Scholar
  35. Durán-Valverde, Fabio, and José Francisco Pacheco. Fiscal Space and the Extension of Social Protection: Lessons Learnt from Developing Countries. Bolivia, Botswana, Brazil, Costa Rica, Lesotho, Namibia, Thailand and South Africa. ESS (Extension of Social Security) Paper 33. Geneva, 2012.Google Scholar
  36. Economic, Directorate-General for Financial Affairs, and the Economic Policy Committee. The 2012 Ageing Report: Economic and Budgetary Projections for the EU27 Member States (2010–2060). European Economy Series Report 2. Luxembourg: European Com-mission, 2012.Google Scholar
  37. Edelman, Murray. “Contestable categories and public opinion.” Political Communication 10 (1993): 231–242.CrossRefGoogle Scholar
  38. Eisdorfer, Carl. “Foreword.” In: Other Ways of Growing Old: Anthropological Perspectives. Edited by Pamela Amoss and Steven Harrell, xiii– xxi. Dordrecht: Springer, 1981.Google Scholar
  39. Entman, Robert M. “Framing: Toward clarification of a fractured paradigm.” Journal of Communication 43, no. 4 (1993): 51–58.CrossRefGoogle Scholar
  40. Erosa, Andres, and Martin Gervais. “Optimal taxation in life-cycle economies.” Journal of Economic Theory 105, no. 2 (2002): 338–369.CrossRefGoogle Scholar
  41. Estes, Carroll L., Simon Biggs, and Chris Phillipson. Social Theory, Social Policy and Ageing A Critical Introduction. Maidenhead: Open University Press, 2003.Google Scholar
  42. Evans, Robert G. et al. “Apocalypse no: Population aging and the future of health care systems.” Canadian Journal on Aging/La Revue Canadienne du Vieillissement 20, S1 (2001): 160–191.CrossRefGoogle Scholar
  43. Feldstein, Martin. “The effect of marginal tax rates on taxable income: A panel study of the 1986 Tax Reform Act.” Journal of Political Economy 103, no. 3 (1995): 551–572.CrossRefGoogle Scholar
  44. —. “The mirrlees review.” Journal of Economic Literature 50, no. 3 (2012): 781–790.CrossRefGoogle Scholar
  45. Fennell, Lee Anne, and Kirk J. Stark. “Taxation over time.” Tax Law Review 59 (2005): 1–64.Google Scholar
  46. Gamage, David. “On the future of tax salience scholarship: Operative mechanisms and limiting factors.” Florida State University Law Review 41 (2013): 173–203.Google Scholar
  47. Garbinti, Bertrand, Jonathan Goupille-Lebret, and Thomas Piketty. Income Inequality in France 1900-2014: Evidence from Distributional National Accounts (DINA). Working Paper 2017/4. World Wealth & Income Database, 2017.
  48. Gauthier, Hervé. “Social spending: Recent changes and conditions for its long-term viability.” In Ages, Generations and the Social Contract: The Demographic Challenges Facing the Welfare State, 279–299. Dordrecht: Springer, 2007.Google Scholar
  49. Gee, Ellen M. “Misconceptions and misapprehensions about population ageing.” International Journal of Epidemiology 31, 4 (2002): 750–753.CrossRefGoogle Scholar
  50. Gervais, Martin. “On the optimality of age-dependent taxes and the progressive US tax system.” Journal of Economic Dynamics and Control 36, no. 4 (2012): 682–691.CrossRefGoogle Scholar
  51. Giddens, Anthony. Modernity and Self-identity: Self and Society in the Late Modern Age. Cambridge: Polity Press, 1991.Google Scholar
  52. Green, Judith et al. “A model of how targeted and universal welfare entitlements impact on material, psycho-social and structural determinants of health in older adults.” Social Science and Medicine 187 (2017): 20–28.CrossRefGoogle Scholar
  53. Greenberg, Michael R. “The senior elderly environmental risks, and generation gaps.” Human Ecology Review 19, no. 1 (2012): 37–49.Google Scholar
  54. Guillemar, Anne-Marie. “The decline of the social status? Evolution of the welfdare state for the elderly in Europe: The past situation and future prospects.” In The Economics of Care of the Elderly. Edited by Jozef Pacolet and Celeste Wilderom, 166–190. Avebury Academic Publishing Group, 1991.Google Scholar
  55. Gupta, Sanjeev Benedict Clements, and David Coady. “The challenge of health care reform in advanced and emerging economies.” In The Economics of Public Health Care Reform in Advanced and Emerging Economies. Edited by Benedict Clements, David Coady, and Sanjeev Gupta, 3–21. New York, NY: International Monetary Fund, 2012.Google Scholar
  56. Hastings, Sandra J., and Steve Rogowski. “Critical social work with older people in Neo- liberal times: Challenges and critical possibilities. Practice 27, no. 1 (2015): 21–33.CrossRefGoogle Scholar
  57. Heller, Peter. Understanding Fiscal Space. IMF Policy Discussion Paper PDP/05/4. New York, NY, 2005.Google Scholar
  58. Heller, Peter S. “Who will pay?” Finance Development 09 (2003a): 36–39.Google Scholar
  59. —. Who Will Pay? Coping with Aging Societies, Climate Change and Other Long-Term Fiscal Challenges. New York, NY: International Monetary Fund, 2003b.Google Scholar
  60. Hemel, Daniel. “Should tax rates decline with age. ” The Yale Law Journal 120 (2010): 1885–1897.Google Scholar
  61. Hemerijck, Anton. “In search of a new welfare state in Europe: An international perspective.” In The Welfare State in Post-Industrial Society A Global Perspective. Edited by Jason Powell and Jon Hendricks, 71–98. New York, NY: Springer, 2009.CrossRefGoogle Scholar
  62. Hendricks, Jon, and Jason Powell. “The welfare state in post-industrial society: The lay of the land.” In The Welfare State in Post-industrial Society A Global Perspective. Edited by Jason Powell and Jon Hendricks, 3–18. New York, NY: Springer, 2009.CrossRefGoogle Scholar
  63. Higo, Masa, and Hafiz Khan. “Global population aging: Unequal distribution of risks in later life between developed and developing countries.” Global Social Policy 5, no. 2 (2015): 146–166.CrossRefGoogle Scholar
  64. Hines, James R. “Three sides of Harberger triangles.” Journal of Economic Perspectives 13 (1999): 167–188.CrossRefGoogle Scholar
  65. —. “Excess burden of taxation.” In The New Palgrave Dictionary of Economics Vol. 3. Edited by Steven N. Durlauf and Lawrence E. Blume. 2nd ed., 75–77. Basingstoke: Palgrave Macmillan, 2008.Google Scholar
  66. Howe, Neil, and Richard Jackson. “How ready for pensioners?” Finance Development 48 (2011): 16–18.Google Scholar
  67. Hyman, David N. Public Finance: A Contemporary Application of Theory to Policy. Tenth. Mason, OH: South-Western, Cengage Learning, 2011.Google Scholar
  68. IMF. Fiscal Monitor World Economic and Financial Surveys. Balancing Fiscal Policy Risks. Technical report. New York, NY, 2012.Google Scholar
  69. Iparraguirre, José. Public Expenditure on Older People in Northern Ireland. A Report for Changing Ageing Partnership. Monograph 43. Belfast: Economic Research Institute of Northern Ireland, 2009.Google Scholar
  70. —. How Much Would It Cost to Meet the Unmet Social Care Needs of Older People in England? Report. London: Age UK, 2015.Google Scholar
  71. Jackson, Richard. The Challenge of Global Aging How Demography Will Reshape the World of the 21st Century. Conference Presentation, 2006. wpcontent/uploads/sites/37/2013/6/the_challenge_of_global_agingpdf.
  72. Jackson, Richard, and Neil Howe. The Graying of the Great Powers. Demography and Geopolitics in the 21st Century. Washington, DC: Center for Strategic and International Studies, 2008.Google Scholar
  73. Jackson, Richard, Neil Howe, and Tobias Peter. The Global Aging Preparedness Index. Washington, DC: Center for Strategic & International Studies, 2013.Google Scholar
  74. Johnson, Paul S., Stephen R. Shifley, and Robert Rogers. The Ecology and Silviculture of Oaks. Wallingford: CABI CAB International, 2009.Google Scholar
  75. Judd, Kenneth L. “Redistributive taxation in a simple perfect foresight model.” Journal of Public Economics 28, no. 1 (1985): 59–83.CrossRefGoogle Scholar
  76. Kanbur, Ravi, and Matti Tuomala. “Groupings and the gains from tagging.” Research in Economics 70, no. 1 (2016): 53–63.CrossRefGoogle Scholar
  77. Kasperson, Roger E. et al. “The social amplification of risk: A conceptual framework.” Risk Analysis 8, no. 2 (1988): 177–187.CrossRefGoogle Scholar
  78. Kasperson, Jeanne X. et al. “The social amplification of risk: Assessing fifteen years of research and theory.” In The Social Amplification of Risk. edited by Nick Pidgeon, Roger E. Kasperson, and Paul Slovic, 13–46. Cambridge: Cambridge University Press, 2003.CrossRefGoogle Scholar
  79. Kemshall, Hazel. Risk, Social Policy and Welfare. Introducing Social Policy. Buckingham: Open University Press, 2002.Google Scholar
  80. Klein, Rudolph, Patricia Day, and Sharon Redmayne. Managing Scarcity: Priority Setting and Rationing in the National Health Service. State of Health Series. Buckingham: Open University Press, 1996.Google Scholar
  81. Kremer, Michael. Should Taxes be Independent of Age?.Technical report, 2002.Google Scholar
  82. Laffer, Arthur. The Laffer Curve: Past, Present, and Future. The Backgrounder 1765 (2004).Google Scholar
  83. Laun, Lisa. “The effect of age-targeted tax credits on labor force participation of older workers.” Journal of Public Economics 152 (2017): 102–118.CrossRefGoogle Scholar
  84. Lee, Ronald, and Jonathan Skinner. “Will aging baby boomers bust the federal budget?” Journal of Economic Perspectives 13, no. 1 (1999): 117–140.CrossRefGoogle Scholar
  85. Lehmann, Etienne, François Marical, and Laurence Rioux. “Labor income responds differently to income-tax and payroll-tax reforms.” Journal of Public Economics 99 (2013): 66–84.CrossRefGoogle Scholar
  86. Lundgren, Anna Sofia, and Karin Ljuslinder. “The baby-boom is over and the ageing shock awaits: Populist media imagery in news-press representations of population ageing.” International Journal of Ageing and Later Life 6, no. 2 (2012): 39–71.CrossRefGoogle Scholar
  87. Lynch, Julia. Age in the Welfare State The Origins of Social Spending on Pensioners, Workers, and Children. Cambridge: Cambridge University Press, 2006.CrossRefGoogle Scholar
  88. Macnicol, John. Neoliberalising Old Age. Cambridge: Cambridge University Press, 2015.CrossRefGoogle Scholar
  89. Marshall, Thomas. Citizenship and Social Class, and Other Essays. Cambridge: Cambridge University Press, 1950.Google Scholar
  90. Marshall, Alfred. Principles of Economics. Palgrave Classics in Economics. Basingstoke: Palgrave Macmillan, 2013.Google Scholar
  91. Mason, Andrew et al. “Population aging and intergenerational transfers: Introducing age into national accounts.” In Developments in the Economics of Ageing. edited by David A. Wise, 89–122. Chicago, IL: The University of Chicago Press, 2009.CrossRefGoogle Scholar
  92. McDaniel, Susan. “Demographic aging as a guiding paradigm in Canada’s welfare state.” In Canadian Public Policy/Analyse de Politiques XIII.3 (1987): 330–336.Google Scholar
  93. McKinnon, Roddy. “Social risk management and the World Bank: Resetting the ‘standards’ for social security?” Journal of Risk Research 7, no. 3 (2004): 297–314.CrossRefGoogle Scholar
  94. Milton, Sarah et al. “Understanding welfare conditionality in the context of a generational habitus: A qualitative study of older citizens in England.” Journal of Aging Studies 34 (2015): 113–122.CrossRefGoogle Scholar
  95. Mirrlees, James A. “An exploration in the theory of optimum income taxation.” The Review of Economic Studies 38, no. 2 (1971): 175–208.CrossRefGoogle Scholar
  96. Mirrlees, James A. et al., eds. Dimensions of Tax Design: The Mirrlees Review. Oxford: Oxford University Press, 2010.Google Scholar
  97. Mirrlees, James A. et al. Tax by Design. Oxford: Oxford University Press, 2011.Google Scholar
  98. Northcott, Herbert. Public perceptions of the population aging crisis. Canadian Public Policy/Analyse de Politiques XX, no. 1 (1994): 66–77.CrossRefGoogle Scholar
  99. OECD. Economic Policy Reforms 2011. Going for Growth. Paris: Organisation for Economic Co-operation and Development, 2011.Google Scholar
  100. —. Economic Policy Reforms 2015. Going for Growth. Paris: Organisation for Economic Co-operation and Development, 2015.Google Scholar
  101. Ortiz, Isabel, Matthew Cummins, and Kalaivani Karunanethy. Fiscal Space for Social Protection. Options to Expand Social Investments in 187 Countries. ESS (Extension of Social Security) Paper 48. Geneva, 2015.Google Scholar
  102. Ostry, Jonathan et al. Fiscal Space. IMF Staff Position Note SPN/10/11. New York, NY, 2010.Google Scholar
  103. Otani, Hajime et al. “Age differences in perception of risk.” Perceptual and Motor Skills 74, no. 2 (1992): 587–594.CrossRefGoogle Scholar
  104. Park, Seok Gil. Quantifying Impact of Aging Population on Fiscal Space. IMF Working Paper WP/12/164. New York, NY, 2012.Google Scholar
  105. Pearl, Judea. Causality: Models, Reasoning and Inference. Cambridge: Cambridge University Press, 2000.Google Scholar
  106. —. “Causal inference in statistics: An overview.” Statistics Surveys 3 (2009): 96–146.CrossRefGoogle Scholar
  107. Perotti, Roberto. Fiscal Policy in Developing Countries: A Framework and Some Questions. Policy Research Working Paper 4365. New York, NY, 2007.Google Scholar
  108. Peterman, William B. “Reconciling micro and macro estimates of the Frisch labor supply elasticity.” Economic Inquiry 54, no. 1 (2016): 100–120.CrossRefGoogle Scholar
  109. Peterson, Peter G. Gray Dawn: How the Coming Age Wave Will Transform America- and the World. New York: Times Books, 1999a.Google Scholar
  110. Peterson, Peter G. “Gray dawn: The global aging crisis.” Foreign Affairs 78 (1999b): 42–55.CrossRefGoogle Scholar
  111. Phillipson, Chris. “Precarity in late life: Understanding new forms of risk and insecurity.” Journal of Aging Studies 43 (2017): 9–14.CrossRefGoogle Scholar
  112. Phillipson, Chris, and Jason L. Powell. “Risk, social welfare and old age.” In Old Age and Agency. edited by Emmanuelle Tulle, 17–26. New York, NY: Nova Science, 2004.Google Scholar
  113. Piketty, Thomas, and Emmanuel Saez. “A theory of optimal inheritance taxation.” Econometrica 81, no. 5 (2013): 1851–1886.CrossRefGoogle Scholar
  114. Powell, Jason. “Ageing, risk and the EU.” International Letters of Social and Humanistic Sciences 16, no. 2 (2014): 132–143.CrossRefGoogle Scholar
  115. Raiffa, Howard. Decision Analysis. Introductory Lectures on Choices Under Uncertainty. Reading, MA: Addison Wesley, 1970.Google Scholar
  116. Ramsey, Frank Plumpton. “A contribution to the theory of taxation.” The Economic Journal 37, no. 145 (1927): 47–61.CrossRefGoogle Scholar
  117. Reddin, M. Universality and Selectivity: Strategies in Social Policy. Report 36. Dublin: Republic of Ireland, 1978.Google Scholar
  118. Reece, Jason et al. Targeted Universalism and the Jobs Bill. Helping Communities in Crisis Through Targeted Investments. Report. Columbus, OH, 2010.Google Scholar
  119. Reinhardt, Uwe E. “Does the aging of the population really drive the demand for health care?” Health Affairs 22, no. 6 (2003): 27–39.CrossRefGoogle Scholar
  120. Richardson, Jeff, and Iain Robertson. Ageing and the Cost of Health Services Canberra, 1999.Google Scholar
  121. Roemer, John E. Political Competition: Theory and Applications. Cambridge, MA: Harvard University Press, 2009.Google Scholar
  122. Roy, Rathin, Antoine Heuty, and Emmanuel Letouzé. “Fiscal space for what? Towards a human development approach.” In Fiscal Space: Policy Options for Financing Human Development. Edited by Rathin Roy and Antoine Heuty. Abingdon: Routledge, 2009.Google Scholar
  123. Rudman, Debbie Laliberte. “Shaping the active, autonomous and responsible modern retiree: An analysis of discursive technologies and their links with neo-liberal political rationality.” Ageing Society 26, no. 2 (2006): 181–201.Google Scholar
  124. Saez, Emmanuel, and Stefanie Stantcheva. “Generalized social marginal welfare weights for optimal tax theory.” The American Economic Review 106, no. 1 (2016): 24–45.CrossRefGoogle Scholar
  125. Salanié, Barnard. The Economics of Taxation. Cambridge, MA: The MIT Press, 2003.Google Scholar
  126. Sandmo, Agnar. “Optimal taxation an introduction to the literature.” Journal of Public Economics 6 (1976): 37–54.CrossRefGoogle Scholar
  127. Sen, Amartya K. Social Choice Theory. Edited by Kenneth J. Arrow and Michael D Intrilligator, vol. 3, 1073–1181. New York: Elsevier, 1986. Chapter 22.Google Scholar
  128. Shaw, Frank. “Is the ageing population the problem it is made out to be?” Foresight 4, no. 3 (2002): 4–11.CrossRefGoogle Scholar
  129. Slovic, Paul. The Perception of Risk. Earthscan Risk in Society. Abingdon: Taylor & Francis, 2016.CrossRefGoogle Scholar
  130. Soto, Mauricio, Baoping Shang, and David Coady. “New projections of public health spending, 2010-50.” In The Economics of Public Health Care Reform in Advanced and Emerging Economies. Edited by Benedict Clements, David Coady, and Sanjeev Gupta, v–vi. New York, NY: International Monetary Fund, 2012.Google Scholar
  131. Spicker, Paul. “Targeting, residual welfare and related concepts: Modes of operation in public policy.” Public Administration 83, no. 2 (2005): 345–365.CrossRefGoogle Scholar
  132. Stiglitz, Joseph E. “In praise of frank Ramsey’s contribution to the theory of taxation.” The Economic Journal 125, no. 583 (2015): 235–268.CrossRefGoogle Scholar
  133. Taylor-Gooby, Peter. “New risks and social change.” In: New Risks, New Welfare: The Transformation of the European Welfare State. Edited by Taylor-Gooby Peter. Oxford: Oxford University Press, 2004.CrossRefGoogle Scholar
  134. —. Drought and Famine Relationships in Sudan: Policy Implications. Edited by Tesfaye Teklu, Joachim von Braun, and Elsayed Zaki. International Food Policy Research Institute. International Food Policy Research Institute, 1991.Google Scholar
  135. Walker, Alan. “The new ageism.” The Political Quarterly 83, no. 4 (2012): 812–819.CrossRefGoogle Scholar
  136. Weinzierl, Matthew. “Technical appendix: The surprising power of age-dependent taxes.” The Review of Economic Studies 78, no. 4 (2011a). https://academicoupcom/restud/article/78/4/149/1591716/TheSurprisingPowerofAgeDependentTaxes# supplementary-data.CrossRefGoogle Scholar
  137. —. “The surprising power of age-dependent taxes.” The Review of Economic Studies 78, no. 4 (2011b): 1490–1518.CrossRefGoogle Scholar
  138. Whalen, Charles, and Felix Reichling. “Estimates of the Frisch elasticity of labor supply: A review.” Eastern Economic Journal 43, no. 1 (2017): 37–42.CrossRefGoogle Scholar
  139. Woodland, A. “Taxation, pensions, and demographic change.” In Handbook of the Economics of Population Aging. Edited by J. Piggott and A. Woodland. Handbooks in Economics, 714–780. Amsterdam: Elsevier, 2016. Chapter 12.Google Scholar
  140. Wynne-Harley, Deidre. Living Dangerously: Risk-Taking Safety and Older People. CPA Report 16. London, 1991.Google Scholar
  141. Zelenak, Lawrence. “Tax policy and personal identity over time.” Tax Law Review 62 (2008): 333–375.Google Scholar

Copyright information

© The Author(s) 2018

Authors and Affiliations

  • José Luis Iparraguirre
    • 1
    • 2
  1. 1.University of MorónBuenos AiresArgentina
  2. 2.Age UKLondonUK

Personalised recommendations