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Taxation of old-age income in Germany : a model for Europe?
Horlemann, Heinz-Gerd - 2007
Persistent link: https://www.econbiz.de/10003603510
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The impact of demographic changes on social security payments and the individual income tax base : long-term micro-simulation approach
Matsuda, Kazuya; Ozeki, Yumiko; Kikuta, Kazuaki; Ueda, Junji - In: Public policy review 10 (2014) 3, pp. 481-517
Persistent link: https://www.econbiz.de/10010431326
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Taxing German old-age pensions fairly and efficiently
Genser, Bernd; Holzmann, Robert - In: ifo DICE report 17 (2019) 4, pp. 36-40
Persistent link: https://www.econbiz.de/10012183504
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The tax treatment of pension savings in a small open economy
Broer, Dirk Peter; Westerhout, Ed W. M. T.; Bovenberg, … - 1993
Persistent link: https://www.econbiz.de/10000880325
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Essays on pension systems, inequality, human capital and growth
Sommacal, Alessandro - 2008
Persistent link: https://www.econbiz.de/10003775010
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The taxation of social security
Chernick, Howard; Reschovsky, Andrew - In: National tax journal 38 (1985) 2, pp. 141-152
Persistent link: https://www.econbiz.de/10001996021
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Retirement in non-cooperative and cooperative families
Hernæs, Erik (contributor); Jia, Zhiyang (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003327794
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Is there a social security tax wedge?
Cigno, Alessandro (contributor) - 2006
A Beveridgean pension scheme invariably introduces a wedge between the wage rate and the marginal take-home pay. A Bismarckian one can do so only if it is not actuarially fair, or in the presence of credit rationing. Interestingly, if the two possible sources of distortion are present at the...
Persistent link: https://www.econbiz.de/10003278947
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Taxes and pensions
Diamond, Peter A. - 2009
Persistent link: https://www.econbiz.de/10003861809