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Intergenerational Actuarial Fairness When Longevity Increases : Amending the Retirement Age

Bravo, Jorge Miguel Ventura; Ayuso, Mercedes; Holzmann, … - 2021

increasing the standard and early retirement ages in a discretionary, scheduled, or automatic way, and by making it harder for … people to retire prematurely. To this end, countries have adopted alternative retirement age strategies, but our analyses … methods that underestimate life expectancy. This paper discusses how to implement automatic indexation of the retirement age …

Persistent link: https://www.econbiz.de/10013314670

Frontloaded Income Taxation of Old-Age Pensions : For Efficiency and Fairness in a World of International Labor Mobility

Genser, Bernd - 2019

Strong evidence shows that the existing pattern of cross-border pension taxation in OECD countries and beyond is extremely diverse and inconsistent, generating a double fairness dilemma for individuals and countries alike. This paper argues that this dilemma cannot be solved within the current...

Persistent link: https://www.econbiz.de/10012892164

Are Dutch Old-Age Pensions Taxed Fairly and Efficiently?

Genser, Bernd - 2020

The Dutch pension system is internationally top-ranked as a well-designed three-pillar system. Moreover, almost all forms of pension benefits are expenditure taxed in line with the European Commission's recommendations. Consequently, the Dutch pension policy approach could be regarded as a...

Persistent link: https://www.econbiz.de/10012827115