Pension fund taxation and risk-taking : should we switch from the EET to the TEE regime?
Year of publication: |
2013
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Authors: | Romaniuk, Katarzyna |
Published in: |
Annals of finance. - Berlin : Springer, ISSN 1614-2446, ZDB-ID 2174824-X. - Vol. 9.2013, 4, p. 573-588
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Subject: | Tax | EET regime | TEE regime | Pension funds | Defined contribution | Defined benefit | Risk-taking | Pensionskasse | Pension fund | Altersvorsorge | Retirement provision | Rentenfinanzierung | Pension finance | Großbritannien | United Kingdom | Risiko | Risk | Risikopräferenz | Risk attitude |
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