rights over the pension funds’ wealth. The problem is best resolved by the introduction of generational accounts. Modern …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

on pensions results in higher savings. Our findings show that reducing the income tax rate on pensions has almost no … significant effect on savings behavior. However, if we vary the current tax rate at which savings are deducted, subjects adjust … savings period. Moreover, our results also demonstrate that governments could significantly raise the average after-tax …