There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...

The Expert Panel on Older Workers made recommendations designed to increase the labour force participation of older workers. We explore the implications that higher rates of older-worker participation would have for the overall size and age composition of the labour force, for the productive...

The Expert Panel on Older Workers made recommendations designed to increase the labour force participation of older workers. We explore the implications that higher rates of older-worker participation would have for the overall size and age composition of the labour force, for the productive...

Immigration is a possible instrument for offsetting longer-run adverse effects of population aging on per capita income. Our "laboratory" is a fictional country Alpha to which we assign demographic characteristics typical of a country experiencing population aging. Simulations indicate that a...

OBJECTIVE The paper explores the population effects of male preference stopping rules and of alternative combinations of fertility rates and male-biased birth sex ratios. METHODS The "laboratory" is a closed, stable population with five age groups and a dynamic process represented by a compact...