a focus on raising the retirement age, increasing retirement savings, and the political sustainability of reforms that …

equal pensions for all but different contributions which may or may not increase with the number of children. Additionally … case, pensions are decreasing in the number of children: in the latter case, they are increasing. …

down. Depending on the relative returns from public pensions and private savings as well as on the elasticity of compliance … rate is more likely to be positive when the median income is low and when the return from public pensions dominates that of …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes … pension incomes ought to be taxed specifically. To do this, one has to distinguish between public and private pensions. The … design of public pensions cannot be separated from the one of taxation. Regarding private pensions, the key issue is whether …