A critical perspective of pension tax arbitrage
Year of publication: |
2010
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Authors: | Kirkpatrick, Alan K. |
Published in: |
Pensions : an international journal. - Basingstoke : Palgrave Macmillan, ISSN 1478-5315, ZDB-ID 2247270-8. - Vol. 15.2010, 1, p. 49-61
|
Subject: | pension tax arbitrage | corporate gearing | pension fund deficit | value relevance | pension plan asset allocation | Pensionskasse | Pension fund | Altersvorsorge | Retirement provision | Betriebliche Altersversorgung | Occupational pension plan | Portfolio-Management | Portfolio selection | Rentenfinanzierung | Pension finance | Steuervergünstigung | Tax incentive | Gesetzliche Rentenversicherung | Public pension system | Arbitrage | Private Altersvorsorge | Private retirement provision | Steuervermeidung | Tax avoidance |
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