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Investment in children, social security, and intragenerational risk sharing

Fan, Chengze Simon; Pang, Yu; Pestieau, Pierre - In: International tax and public finance 29 (2022) 2, pp. 286-315

Persistent link: https://www.econbiz.de/10013186573

Investment in children, social security, and intergenerational risk sharing

Fan, Chengze Simon; Pang, Yu; Pestieau, Pierre - 2019

Persistent link: https://www.econbiz.de/10011993547

The retirement of the migrant labor force : pension portability and beyond : portability of social benefits

Jousten, Alain - In: CESifo economic studies : CESifo, a joint initiative of … 61 (2015) 2, pp. 416-437

The specificities of the workforce with a migrant background are often neglected in studies of retirement. Similarly … systems—with a focus on retirement. The article argues that such effects are nonnegligible and are likely to have major policy …

Persistent link: https://www.econbiz.de/10011397718

Social security incentives and human capital investment

Igel Lau, Morten; Poutvaara, Panu - 2001

While the effect of social security systems on retirement decisions has received much attention, the impact of these … investment and retirement decisions in a simple analytical life-cycle model with full certainty and investigate how different … contributions and benefits increase human capital investment and postpone retirement. …

Persistent link: https://www.econbiz.de/10011398074

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