mortality process. Individual agents choose their optimal retirement age, taking into account the time - and age profiles of … wages, taxes, and the public pension system. The early retirement provision in most pension systems acts as a trap, inducing … most workers to retire well before the normal retirement age. Simulations show that pension reform must be drastic for it …

to its effects on employee retirement. This is in contrast to the large literature on health-insurance-induced “job … administrative data on their retirement to identify the effects of retiree health insurance. As expected, the availability of retiree …

contributions into retirement accounts, that too, in an age-independent manner. This is puzzling because such funded pension schemes … effectively mandate the young, who wish to borrow, to save for retirement. Further, if agents are present-biased, they disagree … with the intent of such schemes and attempt to undo them by reducing their own saving or even borrowing against retirement …

decade there is currently limited analytical guidance on the taxation of retirement provisions within a country, and there is … mobility decisions, fiscal fairness of tax revenue around retirement provisions between source and residency country, and …

difficult to assess and manager incentives are muted by political and bureaucratic constraints. In this paper, we study how …