This study examines the difficult task of applying income taxation to the life and property and casualty insurance … industries. Particularly in the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income … arising in insurance companies. This study analyses the policy and technical problems that arise in designing an effective …

, public funding has been reduced or is strictly limited in most countries. Private insurance and pensions products therefore … they are exposed to, and lack literacy, knowledge and skills in insurance and private pensions questions and products. This … by OECD governments, to enhance awareness and education on risk, insurance and private pensions issues. …