Revenue Effects of Tax Facilities for Pension Savings

Many countries have tax facilities for pension savings. These facilities are often associated with the application of the cash-flow treatment of pensions: pension contributions are tax-exempt, capital income of pension funds is tax-exempt, and pension benefits are taxed, but usually at a relatively...

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Veröffentlicht in:	Atlantic economic journal 2008-06, Vol.36 (2), p.233-246
Hauptverfasser:	Caminada, Koen, Goudswaard, Kees
Format:	Artikel
Sprache:	eng
Schlagworte:	Analysis E62 Economic aspects Economic development Economic theory Economics Economics and Finance Expenditures GDP Gross Domestic Product H24 H55 Income taxes International Economics Losses Macroeconomics/Monetary Economics//Financial Economics Microeconomics Pension funds Pension plans Pension saving Pensions Personal income Present value Public Finance Studies Subsidies Tax credits Tax rates Tax revenue loss Tax revenues Tax treatment Taxation
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