Caminada, Koen; Goudswaard, Kees - Volkswirtschaftliche Fakultät, … - 2005
, pension saving is taxed at a relatively low rate, although the revenue loss due to tax facilities for pension savings and … budgetary effects of a cash-flow tax regime for pension savings by full present-value calculations. The fiscal subsidy on … pension savings in several (European) countries is often associated with the application of the cash-flow treatment of …