approach for the taxation of old-age pensions in a world of high and increasing cross-border mobility of workers and pensioners …

extend the pay-as-you-go financed pensions. Under free labor mobility like within the EU, the success of gerontocracy … case in which the young generations migration decision takes its effect on future pensions into account (strategic …

internationally portable pensions mixes notional front-loaded taxation (as the tax due on contributions/savings is deferred) with … rights. While the portability of pensions and other social benefits has received some analytical attention over the recent … virtually none for the taxation of internationally portable pensions. For both national and international taxation of pensions …

This paper investigates the effect of labor immigration on public pensions when wage setting by a centralized trade … union leads to unemployment. It is shown that immigration improves the financial soundness of pay-as-you-go pensions if and …

redistributive elements in the benefit design, and explores the proposed alternative approach for pensions and health care benefits …