all EU member countries. This paper focuses on the taxation of Dutch pensions and identifies two classes of problems that … challenge the suitability of deferred pension taxation. First, cash flow taxation of pensions erodes the tax equity objectives …' current system of deferred income taxation of pensions with a frontloaded expenditure tax system. …

This paper studies how prefunding public pensions can improve policy outcomes when short-sighted governments cannot … commit. We focus on sustainable plans, where optimal nonlinear pensions are not reneged on by sequential governments …. Prefunding pensions is a commitment mechanism. It implies lower contributions than does the second best policy, which reduces …

voluntary federal government employee retirement savings vehicle called the Thrift Savings Plan. The G-Fund is managed as …

rules and developments in European regulations regarding supplementary pensions. We also compare mandatory participation in …

We investigate numerically how indexation of funded pensions for inflation can be differentiated across the various … rather than shifts in the benefit of risk sharing provided by the system. -- indexation ; funded pensions ; welfare effects …