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Cremer, Helmuth
and Pestieau, Pierre
(2016)
Taxing pensions.
TSE Working Paper, n. 16-629, Toulouse
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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 |
| Place of Publication: | Toulouse |
| Uncontrolled Keywords: | Private pensions, deferred tax, social security, retirement |
| JEL Classification: | 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: | 02 Apr 2021 15:51 |
| OAI Identifier: | oai:tse-fr.eu:30268 |
| URI: | https://publications.ut-capitole.fr/id/eprint/19806 |
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