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When and How to Subsidize Tax-Favored Retirement Accounts?
Simonovits, András - 2009
When and how to subsidize tax-favored pension accounts? To defend myopic workers against themselves, the government introduces a mandatory system but to help savers, it adds taxfavored retirement accounts. If the mandatory system is progressive, then a proportional voluntary system can...
Persistent link: https://www.econbiz.de/10010494392
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A Simple Model of Tax-Favored Retirement Accounts
Simonovits, András - 2009
To defend myopic workers against themselves, the government introduces a mandatory system but to help savers, it adds tax-favored retirement accounts. In a very simple model, where benefits are proportional to contributions, we compare three extreme systems: (i) the pure mandatory system, (ii)...
Persistent link: https://www.econbiz.de/10010494401
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Employment-conditional tax credit and benefit systems
Ochel, Wolfgang - In: CESifo Forum 01 (2000) 3, pp. 35-41
Persistent link: https://www.econbiz.de/10011695632
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On some fiscal effects on mortgage debt growth in the EU
Wolswijk, Guido - 2005
This paper analyses some fiscal aspects of mortgage debt in the EU. It first describes the main fiscal instruments that governments use to affect mortgage-financed home-ownership. In the empirical part, real mortgage debt growth is analysed for 15 EU countries using pooled regressions. Fiscal...
Persistent link: https://www.econbiz.de/10011604572
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Marginal tax rates and tax-favoured pension savings of the self-employed: Evidence from Sweden
Selin, Håkan - 2009
In recent years, the study of how individuals respond to policies that aim at promoting pension savings has emerged as a vital area of economic research. This paper adds to this literature by estimating the tax price elasticity of contributions to tax-favoured pension savings accounts on a...
Persistent link: https://www.econbiz.de/10010321426
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The distribution of top incomes in five Anglo-Saxon countries over the twentieth century
Atkinson, Anthony B.; Leigh, Andrew - 2010
that have relatively similar backgrounds and tax systems: Australia, Canada, New Zealand, the UK, and the US. The first …
Persistent link: https://www.econbiz.de/10010270632
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Generational Accounting, Solidarity and Pension Losses
Teulings, Coen N.; de Vries, Casper G. - 2003
The stock market collapse led to political tensions between generations due to the fuzzy definition of the property rights over the pension funds’ wealth. The problem is best resolved by the introduction of generational accounts. Modern consumption and portfolio theory shows that the younger...
Persistent link: https://www.econbiz.de/10010324730
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Varieties of Pension Governance under Pressure: Funded Pensions in Western Europe
Ebbinghaus, Bernhard - In: CESifo DICE Report 10 (2012) 4, pp. 3-8
Persistent link: https://www.econbiz.de/10011696796
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Staatlich subventionierte private Altersversorgung und Gleichbehandlungsgrundsatz: Riester-Rente und Eichel-Förderung
Körner, Marita - 2004
Das Altersversorgungssytem der Bundesrepublik Deutschland basiert auf drei Säulen: der gesetzlichen Rente, der betrieblichen Rente und der privaten Altersversicherung. Die gesetzliche Rente ist geschlechtsneutral ausgestaltet. Sie gewährt bei gleichen Beiträgen gleiche Rentenleistungen. Vor...
Persistent link: https://www.econbiz.de/10011315041
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Zahl der Riester-Renten steigt sprunghaft: aber Geringverdiener halten sich noch zurück
Geyer, Johannes; Steiner, Viktor - In: DIW Wochenbericht 76 (2009) 32, pp. 534-541
kapitalgedeckten Altersvorsorge eingeführt. Dabei werden über die Riester-Rente zertifizierte private Altersvorsorgeprodukte durch … beim Aufbau einer zusätzlichen Altersvorsorge finanziell unterstützt werden. Eine Analyse der Inanspruchnahme der Riester … zusätzlichen Altersvorsorge finanziell zu unterstützen, scheint nach den Ergebnissen der vorliegenden Studie bisher allerdings nur …
Persistent link: https://www.econbiz.de/10011602036