For many OECD countries, workplace pensions have been an important mechanism for supplementing state-sponsored social … pensions, provision has been typically encouraged through preferential tax policies and corporate benefits and compensation … entitlement, traditional workplace pensions have been closing and replaced by retirement saving instruments that are neither as …

scheme ("second pillar") that will provide increasing amounts of supplementary pensions to those entering retirement in the …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes … pension incomes ought to be taxed specifically. To do this, one has to distinguish between public and private pensions. The … design of public pensions cannot be separated from the one of taxation. Regarding private pensions, the key issue is whether …