Although tax relief on pensions is a controversial area of government expenditure, this is the first study of the tax effects for a real world defined benefit pension scheme. First, we estimate the tax and national insurance contribution (NIC) effects of the scheme's change from final salary to...

The coalition of the willing and the breakthrough of the welfare state : the political history of the Danish people's pension / Klaus Petersen & Jørn Henrik Petersen -- From Bismarck to the new pension orthodoxy : the historical development of the pension system in Hungary / Dorottya Szikra --...