The Netherlands belongs, with its three pension pillars and its substantial funding, to the leading group of countries in Europe with a solid pension system. But tax facilities for pension savings have become an expensive business for the Dutch government. It is now one of the largest 'tax...

A wide variety of tax regimes for (occupational) private pension saving are in place around the world. Generally, pension saving is taxed at a relatively low rate, although the revenue loss due to tax facilities for pension savings and/or pension tax expenditures may differ across countries. A...

Given the ageing of the populations in many Western countries, older people constitute an important group in the analysis of poverty. In this chapter, we examine the poverty incidence among older people across LIS countries, relying on data from the Luxembourg Income Study. The data show that...

A wide variety of tax regimes for (occupational) private pension saving are in place around the world. Generally, pension saving is taxed at a relatively low rate, although the revenue loss due to tax facilities for pension savings and/or pension tax expenditures may differ across countries. A...