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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016 - March 2016, revised May 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/10011482705
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
Persistent link: https://www.econbiz.de/10011498020
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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
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
Persistent link: https://www.econbiz.de/10011589480
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
Persistent link: https://www.econbiz.de/10012216405
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Social Security, Teacher Pensions, and the 'Qualified' Retirement Plan Test
Aldeman, Chad - 2020
requires state and local government employers to offer "qualified retirement plans," or they must automatically enroll their … workers in Social Security. To define a “qualified retirement plan,” the IRS uses a “safe harbor” provision that sets minimum … thresholds for defined contribution and defined benefit retirement plans. Prior work has demonstrated that the safe harbor …
Persistent link: https://www.econbiz.de/10012823521
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The efficacy of the retirement pension provision system : modeling, and assessing of the case of Kazakhstan
Junusbekova, Gulsara Ashirbayevna; Zhaumitova, Marzhan … - In: Journal of open innovation : technology, market, and … 6 (2020) 4/158, pp. 1-16
of the pension system efficacy on the share of the accumulative system in the structure of retirement scheme financing …
Persistent link: https://www.econbiz.de/10012389430
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Child-related pension benefits and maternal employment, old-age savings and retirement : Essays in social policy
Thiemann, Andreas - 2016
Persistent link: https://www.econbiz.de/10012309118
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Retirement Income Security : A Look at Social Security, Employment-Based Retirement Plans, and Health Savings Accounts
MacDonald, John A. - 2005
the different forces at work that threaten economic security in retirement, and heard EBRI researchers and others discuss … ended, participants appeared to agree on the need to include health care expenses as part of retirement planning, and on the …
Persistent link: https://www.econbiz.de/10014062743
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Fixed and variable longevity annuities in defined contribution plans : optimal retirement portfolios taking social security into account
Horneff, Vanya; Maurer, Raimond; Mitchell, Olivia S. - 2023
This paper investigates retirees' optimal purchases of fixed and variable longevity income annuities using their defined contribution (DC) plan assets and given their expected Social Security benefits. As an alternative, we also evaluate using plan assets to boost Social Security benefits...
Persistent link: https://www.econbiz.de/10013554899