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
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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 |
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Language: | English |
Date: | August 2018 |
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) |
Site: | UT1 |
Date Deposited: | 09 Nov 2018 12:44 |
Last Modified: | 02 Apr 2021 15:58 |
OAI Identifier: | oai:tse-fr.eu:33071 |
URI: | https://publications.ut-capitole.fr/id/eprint/26408 |
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Taxing pensions. (deposited 21 Mar 2016 15:35)
- Taxing pensions: Theoretical considerations. (deposited 09 Nov 2018 12:44) [Currently Displayed]