There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes … pension incomes ought to be taxed specifically. To do this, one has to distinguish between public and private pensions. The … design of public pensions cannot be separated from the one of taxation. Regarding private pensions, the key issue is whether …

increasing the standard and early retirement ages in a discretionary, scheduled, or automatic way, and by making it harder for … people to retire prematurely. To this end, countries have adopted alternative retirement age strategies, but our analyses … methods that underestimate life expectancy. This paper discusses how to implement automatic indexation of the retirement age …

How can retirement savings be increased? We explore a unique policy change in the context of the German pension system … public pension payments. This reform did not change the level of pensions, but only provided information to individuals about … these letters on the behavior of individuals. We find an increase in tax-deductible private retirement savings and provide …

While the effect of social security systems on retirement decisions has received much attention, the impact of these … investment and retirement decisions in a simple analytical life-cycle model with full certainty and investigate how different … contributions and benefits increase human capital investment and postpone retirement. …

policy consequences. -- pensions ; retirement ; international migration ; social security coordination …The specificities of the workforce with a migrant background are often neglected in studies of retirement. Similarly …, many studies of migration's impact on pensions often focus on aggregate outcomes - system sustainability or distributive …

observed trend towards early retirement. In a world of laissez-faire or of first-best efficiency, there would be no such … variables are not observable, the optimal policy does imply a distortion of the retirement decision. Consequently, the … inducement of early retirement may be part of the optimal tax-transfer policy. We consider a model in which individuals differ in …

approach enables us to investigate the interaction between health and retirement policy in order to quantitatively characterize … spending that typically shall be accompanied with a lower pension savings rate and a higher retirement age. Medical progress …

longer and birth rates have declined. Postponing the full retirement age (FRA), when retirees are entitled to full pension …

Pensions may be provided for in a modern society by a mix of several methods, namely by voluntary individual savings … hundred age brackets and we investigate how changes in the birth rates, survival rates, and the retirement age affect the …