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

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 …

Retirement policies are individually designed but the majority of people of retirement age live as couples. We estimate …'s unobserved heterogeneity. We conclude that the reform immediately reduced both spouses' retirement probability. The wife …'s retirement probability also drops by 1 to 4 percentage points if the husband is hit by the reform, and vice-versa. Instrumenting …

consequences for decision-making in old age. Using data from China, we examine how a new retirement program affects cognitive … that the program leads to larger negative impacts among women. We demonstrate that retirement and access to a retirement …

Retirement Age (FRA). Sharp discontinuities generated by the reform reveal that raising the FRA while imposing small early … claiming penalties significantly delays pension claiming and retirement, but imposing large penalties and holding the FRA fixed …

Transitioning into retirement is an under-researched phenomenon in developing countries. Largely, this is linked to a … conditions on retirement, it induces a pure income effect on employment. Using data from the China Health and Retirement … retirement among the rural elderly by around 15%. …

women, (b) maintain the existing retirement age but require older workers to work longer per-period hours. There are reasons …-off between later retirement versus increased work intensity, produce relevant background facts, and provide estimates of the … policy trade-offs. -- Older workers ; statutory retirement age ; hours of work …

other hand, conventional policy measures, such as increasing the retirement age or changing the social security contribution …