Taxing pensions

Cremer, Helmuth and Pestieau, Pierre (2016) Taxing pensions. TSE Working Paper, n. 16-629

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Official URL: http://tse-fr.eu/pub/30268

Abstract

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 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 or not pension saving ought to be treated differently from other forms of saving.

Item Type: Monograph (Working Paper)
Language: English
Date: March 2016
Uncontrolled Keywords: Private pensions, deferred tax, social security, retirement
JEL codes: H21 - Efficiency; Optimal Taxation
H55 - Social Security and Public Pensions
Subjects: B- ECONOMIE ET FINANCE
Divisions: TSE-R (Toulouse)
Institution: Université Toulouse 1 Capitole
Site: UT1
Date Deposited: 21 Mar 2016 15:35
Last Modified: 07 Mar 2018 13:23
OAI ID: oai:tse-fr.eu:30268
URI: http://publications.ut-capitole.fr/id/eprint/19806

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