identified: old-age pensions, conventional early retirement, disability insurance, and unemployment insurance are the most …

Given the prevalence of informal labor, most countries have combined contributory social insurance programs (pensions … equity, and reduce labor market distortions. We illustrate this type of integration with the case of old-age pensions which …

income. The goal of this paper is to test for the effect of mandatory pensions on discretionary household savings. The data … pensions have a significant negative impact on savings motives with respect to old age. Concerning the effect on household … occupational pensions. …

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 …