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The Taxation of Pensions

The Taxation of Pensions

531 kr

531 kr

I lager

Tor, 2 jan - tor, 9 jan


Säker betalning

Öppet köp till och med 7/1-25


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Adlibris


Produktbeskrivning

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, Soeren Blomquist, Axel Boersch-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

Artikel.nr.

9cec1935-cccf-482b-805e-90ca1d97b443

The Taxation of Pensions

531 kr

531 kr

I lager

Tor, 2 jan - tor, 9 jan


Säker betalning

Öppet köp till och med 7/1-25


Säljs och levereras av

Adlibris