gradually introduced) will affect both the amount of income tax revenue and the share of income tax revenue born by older people … by 2040. They distinguish between effects due to the demographic shift of the ageing population and the change in tax law …. They expect the overall tax revenue to decline in the long term. However, the retroactive taxation counteracts this decline …

The Australian Taxation Office release of annual longitudinally linked individual tax and superannuation records, known … favourable tax treatment of superannuation income in retirement years …

limit to the real value of tax revenues. This limit implies an endogenous threshold dependency ratio, i.e. a point in the … cross-section distribution of the population beyond which tax revenues can no longer sustain the planned level of transfers … welfare of a number of policies often advocated to improve the sustainability of pension systems. New tax data on dynamic …

payroll taxes and other withholding to fund retirement savings as akin to an income tax, while largely ignoring the distant … future retirement benefits that they fund? If so, the distortion of labor supply may be many times higher than otherwise … not act purely like a tax despite individuals' non-optimizing savings behavior, and in some cases labor supply actually is …

We study Pareto optimal policy reforms aimed at overhauling retirement financing asan integral part of the tax and …

of long-term sustainability over short-term benefits. As such, Thailand has a long history of fiscal prudence that has … should: (i) increase tax revenues by broadening the tax base and enhancing collection efficiency; (ii) facilitate greater …