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 …

of leaving to early retirement. The wage is not affected. …

groups, i.e. people in the first half of the 60s of which many are eligible for early retirement programs and people older … than 65 mostly eligible for social security retirement programs. For these two age groups the actual development in labor … analyzed based on available micro data. Policy reforms and changes in the retirement area have been enacted since the mid-1990s …