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Earnings test, non-actuarial adjustments and flexible retirement
Börsch-Supan, Axel; Härtl, Klaus; Leite, Duarte - In: Economics letters 173 (2018), pp. 78-83
Persistent link: https://www.econbiz.de/10012022914
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Social Security Reform : The Politics of the Payroll Tax
Templin, Ben "Ally" - 2019
This Article examines the principal reform proposals that would increase tax revenue for the Social Security trust fund — weighing the pros and cons of each. The Article also considers the prospects for political agreement on a reform proposal given the past efforts and the looming crisis.Part...
Persistent link: https://www.econbiz.de/10014037770
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On the optimal linkage of social security benefits to payroll taxes
Gahvari, Firouz; Beach, Randy - In: Research in economics : an international review of economics 70 (2016) 1, pp. 110-121
Persistent link: https://www.econbiz.de/10011631110
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Dynamic incentives in retirement earnings-replacement benefits
Dean, Andrés; Fleitas, Sebastian; Zerpa, Mariana - 2020
-calculation window, combined with the discrete change in the probability of retirement at the minimum retirement age. We find that … retirement age, reaching a 3% increase on average. This is not the case for employees of large firms, where earnings …
Persistent link: https://www.econbiz.de/10012178010
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Evaluating the impact of social security contribution rate, delayed retirement age, and employment rate on pension replacement rate : an overlapping generation (OLG) model analysis
Tian, Ying; Ma, Haitao; Tunio, Fayaz Hussain - In: Research in economics 78 (2024) 2, pp. 1-13
Persistent link: https://www.econbiz.de/10014574959
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Endogenous retirement behavior of heterogeneous households under pension reforms
Börsch-Supan, Axel; Härtl, Klaus; Leite, Duarte; … - 2018 - This draft: 25 April 2018
We propose a unified framework to measure the effects of different reforms of the pension system on retirement ages and … retirement decisions are explicitly modeled within a public pension system. Heterogeneity with respect to consumption preferences … behavior of households, we observe that feedback effects do occur. Results suggest that individual retirement decisions are …
Persistent link: https://www.econbiz.de/10011891939
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
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
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016 - March 2016, revised May 2016
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
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
Persistent link: https://www.econbiz.de/10011498020
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Evaluating alternative approaches for predicting pension benefits and incentives
Knapp, David; Lis, Maciej; Lee, Jinkook; Phillips, Drystan - In: Journal of pension economics and finance : JPEF 20 (2021) 4, pp. 454-467
Persistent link: https://www.econbiz.de/10012618171