Barrios Cobos, Salvador; Coda Moscarola, Flavia; … - 2018
contributions and pension benefits. However, tax expenditures - defined as deviations from an agreed benchmark tax system - are … fiscal and distributional impact of tax expenditures related to public and private contributory pension schemes, affecting … that pension-related tax expenditures can have a sizeable revenue impact and strong effects on inequality and poverty …
