Taxing pensions: Theoretical considerations

Cremer, Helmuth and Pestieau, Pierre (2018) Taxing pensions: Theoretical considerations. In: The Taxation of Pensions Holzmann, R. and Piggott, John (eds.) MIT Press. ISBN 9780262038324

This is the latest version of this item.

[img]
Preview
Text
Download (237kB) | Preview
Official URL: http://tse-fr.eu/pub/33071

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: Book Section
Language: English
Date: August 2018
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)
Site: UT1
Date Deposited: 09 Nov 2018 12:44
Last Modified: 28 Jun 2019 14:53
OAI ID: oai:tse-fr.eu:33071
URI: http://publications.ut-capitole.fr/id/eprint/26408

Available Versions of this Item

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year