In this paper, we consider how the hours of work and retirement age ought to respond to a change in the uncertainty of … individuals' labor supply and retirement-decisions, the results show that a decrease in the standard deviation of life …-length leads to an increase in the optimal retirement age and a decrease in the hours of work per period spent working. This result …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

This paper documents and analyzes an important and puzzling stylized fact about retirement behavior: the large … three statutory retirement ages, although there is often no incentive or even a disincentive to retire at these thresholds … covering the universe of German retirees, and I exploit unique variation in financial retirement incentives as well as …

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 …

The paper motivates and describes the tax treatment of German retirement benefits and pensions after the 2005 reform … field" among the many instruments generating retirement income in Germany. The paper briefly outlines rational principles … for the taxation of retirement benefits and pensions and compares these with current practice in Germany and abroad. …

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 …

white-collar and blue-collar workers and early retirement policies could be designed to provide a fair and aggregate welfare … increase in replacement rates of blue-collar workers. If the statutory retirement age is sufficiently high or the life … retirement incentives. …

We study the influence of family members, neighbors and coworkers on retirement behavior. To estimate causal retirement …' retirement ages, and we use administrative data on the full Dutch population. We find large spillovers in couples, primarily due … to women reacting to their husband's retirement choices. Consistent with homophily in social interactions, the influence …

retirement age. …