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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...
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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...
Persistent link: https://www.econbiz.de/10011455532
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concave redistribution may or may not be reversed. With couples only, the ranking of gender retirement ages is always reversed … singles only this implies distortions of retirement decision and restricts redistribution across genders. With couples, a … first best that implies a lower retirement age for females can be implemented by a gender-neutral system. Otherwise, gender …
Persistent link: https://www.econbiz.de/10012519107
concave redistribution may or may not be reversed. With couples only, the ranking of gender retirement ages is always reversed … singles only this implies distortions of retirement decision and restricts redistribution across genders. With couples, a … first best that implies a lower retirement age for females can be implemented by a gender-neutral system. Otherwise, gender …
Persistent link: https://www.econbiz.de/10012542151
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