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Modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa

Gandullia, Luca; Iacobone, Nicola; Thomas, Alastair - 2012

This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the “BIICS” countries). The paper highlights the key features of the taxation of labour income in these countries, and then uses this information to model the...

Persistent link: https://www.econbiz.de/10009686646

Trends in personal income tax and employee social security contribution schedules

Torres, Carolina; Mellbye, Kirsti; Brys, Bert - 2012

Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and marginal personal tax rates, this paper discusses...

Persistent link: https://www.econbiz.de/10009686676

Subsidized Private Pension Savings and the Deferred Taxation of Retirement Income : Is the German Riester Scheme Self-Financing?

Bollacke, Steffen - 2018

Closing the gap between pre-retirement income and retirement income without increasing mandatory social security contributions for the working population has become a policy issue for many countries in the last couple of years. In order to incentivize people to save privately for retirement,...

Persistent link: https://www.econbiz.de/10012936407

Pensions, income taxes and homeownership : a cross-country analysis

Fehr, Hans; Hofmann, Maurice; Kudrna, George - 2021

This paper studies the role of pensions and income taxes in determining homeownership and household wealth. It provides …

Persistent link: https://www.econbiz.de/10012602340

Pensions, Income Taxes and Homeownership : A Cross-Country Analysis

Fehr, Hans; Hofmann, Maurice; Kudrna, George - 2021

This paper studies the role of pensions and income taxes in determining homeownership and household wealth. It provides …

Persistent link: https://www.econbiz.de/10013216249

Enhancing the efficiency and equity of the tax system in Israel

Röhn, Oliver - 2020

Israel’s tax mix is reasonably growth- and employment-friendly. Nonetheless, tax reform is needed to foster an inclusive recovery from the COVID-19 crisis and help tackle Israel’s main economic and societal challenges of high poverty, including among those in work, and slow aggregate...

Persistent link: https://www.econbiz.de/10012421251

The ATO longitudinal information files (ALife) : a new resource for retirement policy research

Polidano, Cain; Carter, Andrew; Chan, Marc K.; … - 2020

The Australian Taxation Office release of annual longitudinally linked individual tax and superannuation records, known as the ATO Longitudinal Information Files (ALife), opens-up opportunities for new research. In this study, we provide an overview of ALife, focusing on its use for retirement...

Persistent link: https://www.econbiz.de/10012320996

Are Dutch old-age pensions taxed fairly and efficiently?

Genser, Bernd; Holzmann, Robert - 2020

all EU member countries. This paper focuses on the taxation of Dutch pensions and identifies two classes of problems that … challenge the suitability of deferred pension taxation. First, cash flow taxation of pensions erodes the tax equity objectives …' current system of deferred income taxation of pensions with a frontloaded expenditure tax system. …

Persistent link: https://www.econbiz.de/10012252375

Frontloaded income taxation of old-age pensions : for efficiency and fairness in a world of international labor mobility

Genser, Bernd; Holzmann, Robert - 2018

approach for the taxation of old-age pensions in a world of high and increasing cross-border mobility of workers and pensioners …

Persistent link: https://www.econbiz.de/10011952042

The taxation of internationally portable pensions : fiscal issues and policy options

Genser, Bernd; Holzmann, Robert - 2016

of retirement savings remains mostly unattended and the taxation of internationally portable pensions is terra incognita …

Persistent link: https://www.econbiz.de/10011415134