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Are Dutch Old-Age Pensions Taxed Fairly and Efficiently?
Genser, Bernd - 2020
Dutch pension policy approach could be regarded as a welcome blueprint for pension policy reform, currently on the agenda of … of a progressive income tax. Second, deferred pension taxation generates a double fairness dilemma in a world with free … these problems, as well as other minor problems in Dutch pension taxation, could be solved by replacing the Netherlands …
Persistent link: https://www.econbiz.de/10012827115
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Pensions, Income Taxes and Homeownership : A Cross-Country Analysis
Fehr, Hans; Hofmann, Maurice; Kudrna, George - 2021
This paper studies the role of pensions and income taxes in determining homeownership and household wealth. It provides a cross-country analysis, using tax and pension policy designs in Germany, the US and Australia. These developed nations have similar incomes per capita but very different...
Persistent link: https://www.econbiz.de/10013216249
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FDI and the Relevance of Spatial Linkages : Do Third Country Effects Matter for Dutch FDI?
Garretsen, Harry - 2013
The aim of this paper is to test for the relevance of spatial linkages for Dutch (outbound) FDI. To do so, and based on recent FDI theories, we estimate a spatial lag model to assess the importance of spatial linkages for Dutch FDI to 18 host countries. As a determinant of FDI, space or...
Persistent link: https://www.econbiz.de/10012753723
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The Political (In)Stability of Funded Pension Systems
Beetsma, Roel M. W. J. - 2020
We analyze the political stability of capital funded social security. In particular, using a stylized theoretical framework we study the mechanisms behind governments capturing pension assets in order to lower current taxes. This is followed by an analysis of the analogous mechanisms in a...
Persistent link: https://www.econbiz.de/10012838237
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Inefficiency in Social Security Trust Funds Forecasts
Lahiri, Kajal; Zhang, Junyan; Zhao, Yongchen - 2021
We examine forecast accuracy and efficiency of the Social Security Administration’s projections for cost rate, trust fund balance, trust fund ratio made during 1980-2020 with horizons up to 95 years. We find that the reported deterioration in the accuracy of the forecasts during 2010’s has...
Persistent link: https://www.econbiz.de/10013313449
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Demography and Provisions for Retirement - The Pension Composition, a Behavioral Approach
van Praag, B.M.S. - 2020
Pensions may be provided for in a modern society by a mix of several methods, namely by voluntary individual savings, mandatory fully-funded occupational pension systems, mandatory social security financed by pay-as-you-go, and old-fashioned hoarding in cash. Here, we call the specific mixture...
Persistent link: https://www.econbiz.de/10012842673
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Pension Information and Women's Awareness
Angelici, Marta - 2020
We explore the role of financial and pension information in increasing women's knowledge and awareness of their future pension status, and consequently, in reducing the gender pension gap. A representative sample of 1249 Italian working women were interviewed to assess their knowledge about...
Persistent link: https://www.econbiz.de/10012822496
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The Norwegian Pension Reform in 2011 : The Long Term Impact on Take-Up of Pension and Labor Supply
Hernæs, Erik - 2019
We investigate the impact on pension take-up and labour supply of a broad Norwegian pension reform. Focussing on the …
Persistent link: https://www.econbiz.de/10012866558
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Longevity, Retirement and Intra-Generational Equity
Hougaard Jensen, Svend E. - 2019
We find that segments of society who have shorter life expectancy can expect a lower retirement income and lifetime utility due to the longevity of other groups participating in the same pension scheme. Linking retirement age to average life expectancy magnifies the negative effect on the...
Persistent link: https://www.econbiz.de/10012866873
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Reference Points for Retirement Behavior : Evidence from German Pension Discontinuities
Seibold, Arthur - 2019
This paper documents and analyzes an important and puzzling stylized fact about retirement behavior: the large concentration of job exits at specific ages. In Germany, almost 30% of workers retire precisely in the month when they reach one of three statutory retirement ages, although there is...
Persistent link: https://www.econbiz.de/10012861376