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Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes

Yoo, Kwang-Yeol - 2004

-favoured retirement savings plan, using a present-value methodology. The latter takes into account the future flows of revenues foregone …

Persistent link: https://www.econbiz.de/10012444428

Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes

Yoo, Kwang-Yeol; de Serres, Alain - 2006

-favoured retirement savings plan, using a present-value methodology. The latter takes into account the future flows of revenues foregone …

Persistent link: https://www.econbiz.de/10014069038

Sociodemographic, economic, and psychological drivers of the demand for life insurance: Evidence from the German Retirement Income Act

Hecht, Carolin; Hanewald, Katja - 2010

We exploit the natural experiment of the 2005 income tax reform in Germany to study the effects of tax incentives on consumer behavior in life insurance markets. Our empirical analysis of sociodemographic, economic, and psychological household characteristics elicited in the German SAVE study...

Persistent link: https://www.econbiz.de/10010281497

Tax incentives and return migration

Bassetto, Jacopo; Ippedico, Giuseppe - 2024

Brain drain is a key policy concern for many countries. In this paper we study whether tax incentives are an effective policy to attract high-skilled expatriates back to their home country, exploiting a generous income tax break for Italian returnees. Using administrative data and a Triple...

Persistent link: https://www.econbiz.de/10015046179

The reaction of consumer spending and debt to tax rebates: Evidence from consumer credit data

Agarwal, Sumit; Liu, Chunlin; Souleles, Nicholas S. - 2007

We use a new panel dataset of credit card accounts to analyze how consumers responded to the 2001 federal income tax rebates. We estimate the monthly response of credit card payments, spending, and debt, exploiting the unique, randomized timing of the rebate disbursement. We find that on average...

Persistent link: https://www.econbiz.de/10010292101

The reaction of consumer spending and debt to tax rebates: Evidence from consumer credit data

Lusardi, Annamaria; Mitchell, Olivia S. - 2007

We use a new panel dataset of credit card accounts to analyze how consumer responded to the 2001 Federal income tax rebates. We estimate the monthly response of credit card payments, spending, and debt, exploiting the unique, randomized timing of the rebate disbursement. We find that, on...

Persistent link: https://www.econbiz.de/10010298384

What drives tax refund maximization from inter-temporal loss usage? : evidence from the German taxpayer panel

Werdt, Clive - 2015

This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a year can offset that loss with positive income from adjacent year to receive a tax refund. Similar to companies, tax units can employ losses as carry-back in the year before the...

Persistent link: https://www.econbiz.de/10010473168

The Intergenerational Causal Effect of Tax Evasion : Evidence from the Commuter Tax Allowance in Austria

Frimmel, Wolfgang - 2017

Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...

Persistent link: https://www.econbiz.de/10012963842

Tax Time : How Families Manage Tax Refunds and Payments

Farrell, Diana - 2019

Every spring, more than a half trillion dollars flow into and out of the financial accounts of American families as they reconcile taxes paid against taxes owed for the prior year. The JPMorgan Chase Institute analyzed daily financial flows and balances for families who receive tax refunds or...

Persistent link: https://www.econbiz.de/10012891137

Rethinking the RRSP's Benefits

Reed, Chris - 2017

Canada' Registered Retirement Savings Plan (RRSP) is a tax-deferred account intended to help workers save for … retirement. It has existed for so many decades that professionals feel certain they know everything there is to know about the … on withdrawal. Both are possibilities. 3. The loss (gain) of benefits from other income-tested programs in retirement …

Persistent link: https://www.econbiz.de/10012971328

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