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001386001 08204 $$a336.24/28$$223
001386001 24504 $$aThe taxation of pensions /$$cRobert Holzmann and John Piggott, editors ; with support by Bernd Genser.
001386001 264_1 $$aCambridge :$$bThe MIT Press,$$c2018
001386001 300__ $$a1 online resource (520 pages).
001386001 336__ $$atext$$btxt$$2rdacontent
001386001 337__ $$acomputer$$bc$$2rdamedia
001386001 338__ $$aonline resource$$bcr$$2rdacarrier
001386001 4901_ $$aCESifo Seminar Series
001386001 506__ $$aAccess limited to authorized users.
001386001 520__ $$aTheoretical and policy perspectives on the taxation of pension, viewed in an international context. Policy makers and academic researchers have been preoccupied in recent decades with the design of pension schemes and effective pension system reform. Relatively little attention has been given to the taxation of pensions and, more broadly, the provision of retirement income. In this book, experts from a range of countries explore the interconnection. Their contributions are especially timely, given recent demographic and political developments including population aging that lengthens the time between contribution payment and benefit receipt, the mobility of capital and labor brought about by globalization, and the complexity of pension taxation within and between countries. In shedding light on these issues, the chapters document the various forms of taxation of pension systems; use economic theory to explain both qualitative and quantitative observations; and consider whether the observed interaction of taxation and pensions is efficient. Theoretical overviews are followed by rigorous analyses of pension taxation in specific countries, including Denmark, Sweden, Portugal, Australia, Germany, the United Kingdom, and the United States. Contributors Torben M. Andersen, Spencer Bastani, Hazel Bateman, Sr̲en Blomquist, Axel Br̲sch-Supan, Jorge Miguel Bravo, Gary Burtless, Rafal Chomik, Helmuth Cremer, Carl Emmerson, Csaba Feher, Bernd Genser, Robert Holzmann, Paul Johnson, Alain Jousten, Christian Keuschnigg, Eric Koepcke, George Kudrna, Jukka Lassila, Luca Michelet\to, Pierre Pestieau, John Piggott, Christopher Quinn, Tarmo Valkonen, Alan Woodland
001386001 588__ $$aOCLC-licensed vendor bibliographic record.
001386001 650_0 $$aPensions$$xTaxation.
001386001 653__ $$aECONOMICS/Public Economics
001386001 655_0 $$aElectronic books
001386001 7001_ $$aHolzmann, Robert,$$eeditor.
001386001 7001_ $$aPiggott, John$$q(John R.),$$eeditor.
001386001 7001_ $$aFuest, Clemens,$$d1968-$$eeditor.
001386001 852__ $$bebk
001386001 85640 $$3MIT Press$$uhttps://univsouthin.idm.oclc.org/login?url=https://doi.org/10.7551/mitpress/11593.001.0001?locatt=mode:legacy$$zOnline Access through The MIT Press Direct
001386001 85642 $$3OCLC metadata license agreement$$uhttp://www.oclc.org/content/dam/oclc/forms/terms/vbrl-201703.pdf
001386001 909CO $$ooai:library.usi.edu:1386001$$pGLOBAL_SET
001386001 980__ $$aBIB
001386001 980__ $$aEBOOK
001386001 982__ $$aEbook
001386001 983__ $$aOnline