Aufgrund der demographischen Entwicklung in Deutschland ist der rentenversicherungspflichtig Beschäftigte angehalten, neben der Gesetzlichen Rentenversicherung eine eigenfinanzierte private oder betriebliche Altersversorgung aufzubauen. Die Bereitschaft dazu wird seitens des Staates durch...

During his or her working years, a retiree may have elected after-tax contributions to a designated Roth account administered within a 401(k) plan or a 403(b) tax-sheltered annuity (TSA). As usual for such plans, neither the plan nor the retiree is required to pay tax currently on income earned...

Can governments increase private savings by taxing savings up front instead of in retirement? Roth 401(k) contributions are not tax-deductible in the contribution year, but withdrawals in retirement are untaxed. The more common before-tax 401(k) contribution is tax-deductible in the contribution...

How should pensions be taxed? We propose income tax and National Insurance reforms that would more evenly support pension saving. Pensions are the biggest component of household wealth and are treated favourably by the tax system. That means getting pensions tax design right matters. It matters...