Frontloaded income taxation of old-age pensions : for efficiency and fairness in a world of international labor mobility
Year of publication: |
2021
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Authors: | Genser, Bernd ; Holzmann, Robert |
Published in: |
CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute. - Oxford : Oxford University Press, ISSN 1612-7501, ZDB-ID 2108821-4. - Vol. 67.2021, 1, p. 61-77
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Subject: | pension taxation | international taxation | international migration | double taxation convention | Arbeitsmigranten | Migrant workers | Doppelbesteuerung | Double taxation | Einkommensteuer | Income tax | Gesetzliche Rentenversicherung | Public pension system | Welt | World | Altersvorsorge | Retirement provision | Internationales Steuerrecht | International tax law |
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