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Distributional effects of subsidizing retirement savings accounts : evidence from Germany
Corneo, Giacomo; Schröder, Carsten; König, Johannes - 2015
We empirically investigate the distributional consequences of the Riester scheme, the main private pension subsidization program in Germany. We find that 38% of the aggregate subsidy accrues to the top two deciles of the population, but only 7.3% to the bottom two. Nonetheless the Riester scheme...
Persistent link: https://www.econbiz.de/10011281656
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Compulsory Savings : Efficiency and Redistribution. On the Interaction of Means Tested Basic Income and Public Pensions
Fenge, Robert; von Weizsäcker, Jakob - 2001
In the presence of means tested basic income for old age, households will tend to reduce precautionary savings to an … representative agent framework with two income types, compulsory savings are found to be Pareto-improving up to a point. Beyond that …
Persistent link: https://www.econbiz.de/10014124681
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Distributional effects of subsidizing retirement savings accounts : evidence from Germany
Corneo, Giacomo; König, Johannes; Schröder, Carsten - In: FinanzArchiv : public finance analysis 74 (2018) 4, pp. 415-445
Persistent link: https://www.econbiz.de/10011955543
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Retirement Savings Inequality : Different Effects of Earnings Shocks, Portfolio Selections, and Employer Contributions by Worker Earnings Level
Saad-Lessler, Joelle; Ghilarducci, Teresa; Reznik, Gayle - 2018
Changes in accumulated retirement savings, particularly in employer-sponsored defined contribution (DC) plan balances … plans affect retirement savings for lower earners more than for higher earners. The authors match Survey of Income and … retirement savings outcomes by earnings level beyond mere differences in earnings …
Persistent link: https://www.econbiz.de/10014033495
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Distributive Effects of Israel's Pension System
Brender, Adi - 2010
, except for the top income decile which gains somewhat less than the others. We also find that pension savings result in a net …
Persistent link: https://www.econbiz.de/10013150421
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Introducing individual savings accounts for severance pay in Spain : An ex-ante assessment of the distributional effects
Hijzen, Alexander - 2021
This report provides an ex ante assessment of the distributional effects of introducing portable severance pay accounts in Spain based on micro-simulations. In the current system, permanent workers who are dismissed from their job are entitled to 20 days of severance pay per year of service,...
Persistent link: https://www.econbiz.de/10012512077
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Size and distributional pattern of pension-related tax expenditures in European countries
Barrios Cobos, Salvador; Coda Moscarola, Flavia; … - 2018
Policy discussions on pension systems generally focus on their sustainability and design, including retirement age, income reference and contributory period, with relatively little attention devoted to the tax treatment of pension contributions and pension benefits. However, tax expenditures -...
Persistent link: https://www.econbiz.de/10011926103
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Labour supply and inequality effects of in-work benefits : evidence from Serbia
Ranđelović, Saša; Žarković Rakić, Jelena; … - In: Naše gospodarstvo : NG 65 (2019) 3, pp. 1-22
Low labour market participation, together with the high effective tax wedge at low wage levels, create a fertile ground for the introduction of the in-work benefits (IWB) in Serbia. Our paper provides an ex-ante evaluation of the two IWB schemes, directed at stimulating the labour supply and...
Persistent link: https://www.econbiz.de/10012105557
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Neutral and equitable taxation of pensions as capital income
Kiesewetter, Dirk; Niemann, Rainer - 2002
We derive an ex post neutral comprehensive income tax on pension schemes equivalent to a Johansson-Samuelson tax that guarantees non-discriminatory treatment of lifetime-dependent and other investments. By separately taxing contributions and benefits, our concept does not require any assumptions...
Persistent link: https://www.econbiz.de/10011409774
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Neutral and Equitable Taxation of Pensions as Capital Income
Kiesewetter, Dirk; Niemann, Rainer - 2021
We derive an ex post neutral comprehensive income tax on pension schemes equivalent to a Johansson-Samuelson tax that guarantees non-discriminatory treatment of lifetime-dependent and other investments. By separately taxing contributions and benefits, our concept does not require any assumptions...
Persistent link: https://www.econbiz.de/10013320549