Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes
Year of publication: |
2004-10-14
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Authors: | Yoo, Kwang-Yeol ; Serres, Alain de |
Institutions: | Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) |
Subject: | private pensions | comprehensive income tax | expenditure tax | revenue foregone method | net tax cost | dépense fiscale | coût fiscal net | impôt sur le revenu | pensions privées |
Extent: | text/html |
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Series: | |
Type of publication: | Book / Working Paper |
Notes: | Number 406 |
Other identifiers: | 10.1787/387535760801 [DOI] |
Classification: | E21 - Consumption; Saving ; G23 - Pension Funds; Other Private Financial Institutions ; H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H31 - Household |
Source: |
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Yoo, Kwang-Yeol, (2004)
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