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Pension reform and individual retirement accounts in Japan
Kitao, Sagiri - In: Journal of the Japanese and international economies : … 38 (2015), pp. 111-126
Persistent link: https://www.econbiz.de/10011481079
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Besteuerung der Altersvorsorge und Alterseinkünfte : ein Vergleich verschiedener Formen der gesetzlichen und privaten Alterssicherung
Brügelmann, Ralph; Fuest, Winfried - 2003
Persistent link: https://www.econbiz.de/10001756461
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Reforming Australia's Superannuation Tax System and the Age Pension to Improve Work and Savings Incentives
Ingles, David - 2017
Australia's retirement income system combines private and public provision for old age. Retirees rely on private (but …, Australia's retirement income system still lacks coherence, produces inequitable outcomes and creates high effective tax rates …
Persistent link: https://www.econbiz.de/10012944985
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Progressive Tax Changes to Superannuation in a Lifecycle Framework
Kudrna, George - 2016
superannuation (Australia's term for private pensions) with traditional EET and TEE regimes. These taxation regimes exempt pension … free. Using an overlapping-generations model calibrated for Australia, we find that these hypothetical superannuation tax …
Persistent link: https://www.econbiz.de/10013001098
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Progressive tax changes to superannuation in a life cycle framework : Australia
Kudrna, George; Woodland, Alan D. - In: The taxation of pensions, (pp. 403-439). 2018
Persistent link: https://www.econbiz.de/10011912485
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Retirement Income Tax Reform and Annuitization in Korea
HONG, Wonku - 2022
In the 2010s, the Korean government revised the Income Tax Act to increase the tax burden for retirement income paid in a lump sum. The reform gradually increased the tax from 2015 to 2020. In addition, if a plan member transfers retirement income to the individual retirement pension account to...
Persistent link: https://www.econbiz.de/10013290191
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Superannuation tax reform: fiscal consequences
Davidson, Sinclair; Guest, Ross - In: Agenda : a journal of policy analysis and reform 14 (2007) 1, pp. 5-16
Persistent link: https://www.econbiz.de/10003451542
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Progressive tax changes to superannuation in a lifecycle framework
Kudrna, George; Woodland, Alan D. - 2015
superannuation (Australia.s term for private pensions) with traditional EET and TEE regimes. These taxation regimes exempt pension … free. Using an overlapping-generations model calibrated for Australia, we find that these hypothetical superannuation tax …
Persistent link: https://www.econbiz.de/10011404438
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Tax reform and superannuation : an opportunity to be grasped
Knox, David M. - 1999
Persistent link: https://www.econbiz.de/10001440425
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Reform of superannuation tax concessions : an ACOSS submission to the Federal Government
1988
Persistent link: https://www.econbiz.de/10000776368