Calls to overhaul pension tax relief by scrapping higher rates of relief and setting a so-called "flat rate" "tax relief" are misguided. Such proposals would also face huge practical problems and lead the tax system to become even more complex. Pension tax relief has been criticized as being...

The institution of social security today faces new challenges and is called upon to adapt to new realities such as globalization, demographic ageing, scientific progress, etc. The national legislator must ensure the sustainability of the social security system and adopt regulations capable of...