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of retirement savings remains mostly unattended and the taxation of internationally portable pensions is terra incognita … country, creating savings and mobility distortions and fiscal equity problems at individual and country level. The paper … retirement savings to meet the demographic challenges of a globalized world. Three policy options presented differ in the way …
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internationally portable pensions mixes notional front-loaded taxation (as the tax due on contributions/savings is deferred) with … accumulated savings effectively leave the country. This approach promises to establish broadly neutrality for international labor …
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Prefunding of pension commitments in OECD economies is increasingly seen as a central strategy to cope with the aging of their populations. This paper argues that investments in emerging markets can help at the margin but are unable to solve the demographic problem. While these investments bring...
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