the emphasis on privately managed, funded pensions must get the tax treatment right. This paper sets out the options for … taxing pensions, and the arguments between them. The tax treatment in 35 different countries is described and summarized in …

the role of privately managed defined-contribution pensions. An obvious question is how these regimes are likely to affect …. Pensions can be actuarially adjusted, depending on the year at which benefits are first drawn. We show that the incentives in a …

Reforming pensions is one of the biggest challenges of the century. All OECD countries have to adjust to the ageing of … pensions but the increases necessary to compensate for ageing are so large that one cannot rely on them alone. Most OECD … calculation methods and adjustment of paid-out pensions make it very difficult to compare pension policies across countries …