HERNÆS, ERIK; PIGGOTT, JOHN; ZHANG, TAO; STRØM, STEINAR - In: Journal of Pension Economics and Finance 10 (2011) 03, pp. 435-456
The occurrence in firms of occupational pensions is investigated with a linked employer–employee dataset, supplemented with actuarial calculations of tax savings when labour compensation is in the form of pensions compared to wages. Tax gains, which can be shared between employers and...