Many nations incentivize retirement saving by letting workers defer taxes on pension contributions, imposing them when … taxing pension contributions instead of withdrawals leads to delayed retirement, somewhat lower lifetime tax payments, and …

Is the current mix of tax preferences for employer-sponsored pensions and individual retirement saving in the U ….S. delivering the best possible retirement-preparedness across and within generations? Using data from the triennial Survey of … Consumer Finances for 1989 through 2013, cohort-based analysis of life-cycle trajectories shows that (1) overall retirement …

this, I evaluate pension reforms in Soviet Russia in 1964 and 1969 that allowed pensioners to receive a greater share of …

This paper examines the impact of the New Rural Pension Scheme (NRPS) in China. Exploiting the staggered implementation … introduction of pension benefits on the health status, health behaviors, and healthcare utilization of rural Chinese adults age 60 … adults with access to the pension program experienced significant improvements in several important measures of health …

The goal of this study is to present an insider view on the pension reforms implemented in Hungary between 1996 and … structure of the paper is as follows: Section 1 considers the legacy of the pension system. Section 2 summarises the debate on … the pension reform and the basic decisions. Section 3 outlines the implementation of the pension reform, while Section 4 …

receive a full benefit based on earnings in Social Security–covered employment as well as pension income from noncovered …