adoption of semi-dual income tax in the taxation of public, occupational and private pensions and other retirement income …

mandatory pensions. Conversely, optimizing models of pension design typically do not include annual taxation of labor and …

mandatory pensions. Conversely, optimizing models of pension design typically do not include annual taxation of labor and …

adoption of semi-dual income tax in the taxation of public, occupational and private pensions and other retirement income …

mental cost of self-control. This effect partially offsets the forced-saving benefits of public pensions, and call for a more …

change the level of pensions, but only manipulated the knowledge about and salience of expected pension payments. Using …

public pension payments. This reform did not change the level of pensions, but only provided information to individuals about … direct way to increase public pensions, increase after receiving the letter. …

rights. While the portability of pensions and other social benefits has received some analytical attention over the recent … virtually none for the taxation of internationally portable pensions. For both national and international taxation of pensions … internationally portable pensions mixes notional front-loaded taxation (as the tax due on contributions/savings is deferred) with …

This paper studies the role of pensions and income taxes in determining homeownership and household wealth. It provides …