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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...
Persistent link: https://www.econbiz.de/10011455532
people do not know what amount will be paid out on retirement and/or whether the payments will be in the form of lump …
Persistent link: https://www.econbiz.de/10010125872
retirement. The results remain robust when controlling for technological change and work commitment. -- Retirement ; training …
Persistent link: https://www.econbiz.de/10003716542
After nearly a full century of decline, the Labor Force Participation Rate (LFPR) of older men in the United States leveled off in the 1980s, and began to increase in the late 1990s. We use a time series of cross sections from 1962 to 2005 to model the LFPR of men aged 55-69, with the aim of...
Persistent link: https://www.econbiz.de/10003637447
. -- Older workers ; labor market institutions ; employment ; employment protection ; welfare state ; pensions ; retirement …
Persistent link: https://www.econbiz.de/10003900521
We look at the effect of the 2000 repeal of the earnings test above the normal retirement age (NRA) on retirement … expectations of male workers in the Health and Retirement Study (HRS). Using administrative records on Social Security benefit …
Persistent link: https://www.econbiz.de/10003609614
This paper studies empirically the consequences of retirement on health. We make use of a targeted retirement offer to … army employees 55 years of age or older. Before the offer was implemented in the Swedish defense, the normal retirement age … for a reduction in both mortality and in inpatient care as a consequence of the early retirement offer. Increasing the …
Persistent link: https://www.econbiz.de/10010369753
We study retirement incentives with augmented option value model à la Stock and Wise (1990). We propose methodological … modelling of couples' incentives leads to very different patterns of retirement incentives - particularly for women. We apply … the new indicators to data from the Survey of Health, Ageing and retirement in Europe (SHARE) in Belgium and find two key …
Persistent link: https://www.econbiz.de/10011543602
Recent reforms to social security in many countries have sought to delay retirement. Given the family context in which … retirement decisions are made, social security reforms have potentially important spill-over effects on the participation of … spouses. This paper analyses the impact of women's pension incentives on the retirement decision of their husband. The 1993 …
Persistent link: https://www.econbiz.de/10011496968
scheme. We show that when retirement decisions are endogenous, aging increases the retirement age and the steady state level … of capital. The effect on pension payouts is in general ambiguous, except for the solution of full retirement, when this …
Persistent link: https://www.econbiz.de/10011480809