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There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10011455532
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10011482705
Public pay-as-you-go pensions still form the dominant pillar of old-age provision in Germany. This is in marked contrast to the situation in Anglo-Saxon countries. It has advantages if labour markets are strong, e.g., following a quick recovery from the Great Recession. It has disadvantages, as...
Persistent link: https://www.econbiz.de/10011429583
Many nations incentivize retirement saving by letting workers defer taxes on pension contributions, imposing them when … taxing pension contributions instead of withdrawals leads to delayed retirement, somewhat lower lifetime tax payments, and …
Persistent link: https://www.econbiz.de/10013464027
Persistent link: https://www.econbiz.de/10013034219
the different forces at work that threaten economic security in retirement, and heard EBRI researchers and others discuss … ended, participants appeared to agree on the need to include health care expenses as part of retirement planning, and on the …
Persistent link: https://www.econbiz.de/10014062743
's retirement pension system is a practical and effective way to ensure a stable life for seafarers. The retirement pension system … effects can also be different. So, in this study, we are intended to analyze what type of retirement pension seafarers prefer … in Korea. Retirement pension is generally classified into defined benefit (DB), defined contribution (DC) and individual …
Persistent link: https://www.econbiz.de/10012494996
This study explored the psychological mechanisms that underlie the retirement planning and saving tendencies of Dutch … analysis models to identify the mechanisms that underlie perceived financial preparedness for retirement. Findings revealed … psychological and retirement planning constructs, but also in the robustness of the path models. These findings suggest that policy …
Persistent link: https://www.econbiz.de/10011349213
Persistent link: https://www.econbiz.de/10013027547