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English
MIT Press
07 August 2018
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, S ren Blomquist, Axel B rsch-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 Micheletto, Pierre Pestieau, John Piggott, Christopher Quinn, Tarmo Valkonen, Alan Woodland

Edited by:   , , ,
Imprint:   MIT Press
Country of Publication:   United States
Dimensions:   Height: 229mm,  Width: 152mm,  Spine: 33mm
ISBN:   9780262038324
ISBN 10:   0262038323
Series:   CESifo Seminar Series
Pages:   504
Publication Date:  
Recommended Age:   From 18 years
Audience:   Professional and scholarly ,  Undergraduate
Format:   Hardback
Publisher's Status:   Active

Robert Holzmann is Member of the Austrian Academy of Sciences and holds honorary positions at the University of New South Wales and the University of Malaya. John Piggott is Director of the ARC Centre of Excellence in Population Ageing Research (CEPAR) and Scientia Professor of Economics at the University of New South Wales.

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