Policy discussions on pension systems generally focus on their sustainability and design, including retirement age, income reference and contributory period, with relatively little attention devoted to the tax treatment of pension contributions and pension benefits. However, tax expenditures -...

Tax expenditures are preferential tax treatments granted to specific individuals or categories of households which aim at achieving social and economic goals - poverty and inequality reduction, and employment promotion, among others. Tax expenditures are widely used by EU Member States. However,...

Policy discussions on pension systems generally focus on their sustainability and design, including retirement age, income reference and contributory period while relative little attention is devoted to the tax treatment of pension contributions and pension benefits. However, tax expenditures -...