The taxation of pensions / Robert Holzmann and John Piggott, editors ; with support by Bernd Genser.
2018
HJ4653.P5 T39 2018eb
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Title
The taxation of pensions / Robert Holzmann and John Piggott, editors ; with support by Bernd Genser.
ISBN
9780262347761 (electronic bk.)
0262347768 (electronic bk.)
9780262038324
0262347768 (electronic bk.)
9780262038324
Published
Cambridge : The MIT Press, 2018
Language
English
Description
1 online resource (520 pages).
Call Number
HJ4653.P5 T39 2018eb
Dewey Decimal Classification
336.24/28
Summary
Theoretical 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
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