century. The scheme offered participants a choice of levels at which to contribute savings to a fund, ranging from 2% to 10 …

smoothly over lifetime consumption. When stock markets are depressed equity should be bought, savings and consumption should be …

Atkinson-Stiglitz and Chamley-Judd results, this article raises the issue of tax-favored retirement savings, a topic where the … determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically …

Atkinson-Stiglitz and Chamley-Judd results, this article raises the issue of tax-favored retirement savings, a topic where the … determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically …

in a social security reform: tax incentives for private life annuities, a cut in the social security benefits and an … increase in the social security tax. First, we look at the demand side and study the effects on old-age provision for a given … annuity price. It is shown that tax incentives for life annuities indeed stimulate annuity demand, when a partial …

Atkinson-Stiglitz and Chamley-Judd results, this article raises the issue of tax-favored retirement savings, a topic where the … determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically … two subjects come together. -- pension ; income tax ; social security …

The Australian Taxation Office release of annual longitudinally linked individual tax and superannuation records, known … favourable tax treatment of superannuation income in retirement years …