Similar Search Results

Taxation of pensions in Portugal : is there a rationale for a semi-dual income tax system?

Bravo, Jorge Miguel Ventura - 2016

The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...

Persistent link: https://www.econbiz.de/10011499817

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 a cross-country analysis, using tax and pension policy designs in Germany, the US and Australia. These developed nations have similar incomes per capita but very different...

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

The Taxation of Internationally Portable Pensions : Fiscal Issues and Policy Options

Genser, Bernd - 2016

of retirement savings remains mostly unattended and the taxation of internationally portable pensions is terra incognita … country, creating savings and mobility distortions and fiscal equity problems at individual and country level. The paper … retirement savings to meet the demographic challenges of a globalized world. Three policy options presented differ in the way …

Persistent link: https://www.econbiz.de/10012998722

Household portfolios and financial preparedness for retirement

Crawford, Rowena; O'Dea, Cormac - In: Quantitative economics : QE ; journal of the … 11 (2020) 2, pp. 637-670

to evaluate the adequacy of retirement savings. We find first that the specification of the model's asset structure …

Persistent link: https://www.econbiz.de/10012213993

Disentangling retirement and savings responses

Lindeboom, Maarten; Montizaan, Raymond - 2020

of workers born in 1950 or later. At the same time, a tax-facilitated savings plan was introduced that implied a large … savings subsidy for all workers, irrespective of birth year. This paper uses linked administrative and survey data to assess … the effect of the reform on the savings and retirement expectations and realizations of two virtually identical male …

Persistent link: https://www.econbiz.de/10012427616

Pension funds in sub-Saharan Africa

Nyang`oro, Owen; Njenga, Githinji - 2022

provides elderly assistance and is a source of savings for long-term investment. The pension systems in SSA, however, are …

Persistent link: https://www.econbiz.de/10013349380

Taxing pensions

Cremer, Helmuth; Pestieau, Pierre - 2016

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...

Persistent link: https://www.econbiz.de/10011455532

Taxing pensions

Cremer, Helmuth; Pestieau, Pierre - 2016 - March 2016, revised May 2016

Persistent link: https://www.econbiz.de/10011482705

Tax Subsidies for Retirement Provision : Taking a Broader View

Schieber, Sylvester J. - 2015

acknowledged that the inflationary returns on retirement savings assets are “negative tax expenditures” but have never included …

Persistent link: https://www.econbiz.de/10013031629

Aging, Taxes and Pensions in Switzerland

Keuschnigg, Christian - 2016

The gains in life expectancy are expected to double the dependency ratio and increase population by 10% in Switzerland until 2050. To quantify the effects on pensions, taxes and social contributions, we use an overlapping generations model with five margins of labor supply: labor market...

Persistent link: https://www.econbiz.de/10012998268