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...

Transitioning into retirement is an under-researched phenomenon in developing countries. Largely, this is linked to a predominance of contexts where – in particular – the rural population remains outside the coverage of any formal pension system. In 2008, China introduced the New Rural...

In many policy areas it is essential to use the best estimates of life expectancy, but such estimates are vital to most areas of pension policy - from indexed access age and the calculation of initial benefits to the financial sustainability of pension schemes and the operation of their...