Similar Search Results

The Effect of Firms' Partial Retirement Policies on the Labour Market Outcomes of Their Employees

Huber, Martin - 2013

combine high-quality survey and administrative data. Our results suggest that partial or gradual retirement options offered by …

Persistent link: https://www.econbiz.de/10013078541

Permanent Wage Cost Subsidies for Older Workers. An Effective Tool for Increasing Working Time and Postponing Early Retirement?

Albanese, Andrea - 2015

of leaving to early retirement. The wage is not affected …

Persistent link: https://www.econbiz.de/10013023913

Do Mobile Pensioners Threaten the Deferred Taxation of Savings?

Meier, Volker - 2013

We investigate optimal taxation of lifetime income with and without an emigration option during old age. The government sets the rates of deferred taxation and of possibly reduced taxation of interest. If agents are immobile, the optimal policy consists in full deferral of income taxes on...

Persistent link: https://www.econbiz.de/10013092244

Mandatory Participation in Occupational Pension Schemes in the Netherlands and Other Countries

Chen, Damiaan - 2014

This paper discusses mandatory participation in Dutch occupational pension schemes. While mandatory participation is a historical feature of most second-pillar pension arrangements, some recent developments may affect the case for mandatory participation. The main ones are the revision of the...

Persistent link: https://www.econbiz.de/10013059046

Taxing Pensions

Cremer, Helmuth - 2016

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...

Persistent link: https://www.econbiz.de/10012988229

Taxing Pensions of an Internationally Mobile Labor Force : Portability Issues and Taxation Options

Holzmann, Robert - 2016

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 …

Persistent link: https://www.econbiz.de/10012998265

Why Mandate Young Borrowers to Contribute to Their Retirement Accounts?

Andersen, Torben M. - 2017

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 …

Persistent link: https://www.econbiz.de/10012949375

How Do Extended Benefits Affect Unemployment Duration? A Regression Discontinuity Approach

Lalive, Rafael - 2008

consistent with the lower minimum age for early retirement applying to women …

Persistent link: https://www.econbiz.de/10012773812

Age, Wage and Productivity

van Ours, Jan C.; Stoeldraijer, Lenny - 2021

Previous empirical studies on the effect of age on productivity and wages find contradicting results. Some studies find that if workers grow older there is an increasing gap between productivity and wages, i.e. wages increase with age while productivity does not or does not increase at the same...

Persistent link: https://www.econbiz.de/10013316239

Are Public Sector Workers Different? Cross-European Evidence from Elderly Workers and Retirees

Tonin, Mirco - 2015

We investigate whether public and private sector employees differ in terms of public service motivation using a representative sample of elderly workers from 12 European countries. We find that public sector workers, both those currently employed and those already retired, are significantly more...

Persistent link: https://www.econbiz.de/10013029502