Canadian tax rules allow accumulation of retirement savings in “tax assisted” plans, including defined-benefit (DB …

order to incentivize pension savings and increase the fairness of the retirement system. Using administrative tax micro … to pension-related tax expenditures, which have been proven to be highly concentrated among rich earners, both before and …

Many governments offer tax concessions for retirement contributions. In this paper, we show that income responses are … crucial for understanding their effectiveness in raising retirement savings and alleviating the fiscal pressures of population … aging. Using tax register data, we study large changes in caps on tax-favoured contributions to individual retirement …

older workers (aged 55-65 years) by offering early access to a worker's compulsory retirement savings (superannuation … minimize tax, a behavioral response that seems at odds with the program's intent. …

In many countries, saving in a private pension is tax-advantaged to encourage saving for retirement; however, there is … saving to tax incentives for employees in England and Wales using employer-reported panel data on pension contributions … between 2005 and 2019. For identification, I exploit a kink in the income tax schedule where there is a large, discontinuous …

The tax system treats funds that remain in a pension at death extremely favourably. Where an individual dies before age … 75, funds remaining in their pension escape income tax entirely - there was income tax relief when the money was paid … into the pension and no income tax when the money is taken out. Furthermore, any funds that remain in a pension at death …

declines in support ratios, but also very substantial increases in productivity and per capita income by raising investment in … physical and human capital. Longer life, lower fertility, and population aging all raise the demand for wealth needed to …, increased capital per worker may not occur if the increased demand for wealth is satisfied by increased familial or public …