The taxation of pensions

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Weitere Verfasser: Holzmann, Robert 1949- (HerausgeberIn), Piggott, John 1947- (HerausgeberIn)
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Sprache:English
Veröffentlicht: Cambridge, MA MIT Press [2018]
Schriftenreihe:CESifo seminar series
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Datensatz im Suchindex

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adam_text Contents Series Foreword vii Acknowledgments ix I Setting the Stage 1 1 The Taxation of Pensions under Review: Motivation, Issues, and Directions 3 Robert Holzmann and John Piggott 2 Taxing Pensions: Theoretical Considerations 37 Helmuth Cremer and Pierre Pestieau 3 Public Pensions in a Multiperiod Mirrleesian Income Tax Model 51 Spencer Bastani, Soren Blomquist, and Luca Micheletto 4 Taxation and Pensions: An Overview of Interplay 81 Csaba Feher and Alain Jousten II Country Issues and Research Questions 105 5 How Should Pensions Be Taxed? Theoretical Considerations and the Scandinavian Experience 107 Torben M. Andersen 6 Taxation of Pensions in Portugal: Is There a Rationale for a Semidual Income Tax System? 135 Jorge Miguel Bravo 7 7 Taxing Pensions: The Australian Approach 167 Hazel Bateman vi 8 9 10 11 III 12 13 14 IV 15 Contents Taxing Pensions and Retirement Benefits in Germany 199 Axel Borsch-Supan and Christopher Quinn The Taxation of Pensions in the United Kingdom 235 Carl Emmerson and Paul Johnson The US Tax Preference for Retirement Savings 257 Gary Burtless and Eric Koepcke Tax Expenditures on Pensions: Concepts, Concerns, and Misconceptions 297 Rafal Chomik and John Piggott Country-Calibrated OLG/CGE Models 331 Aging, Taxes, and Pensions: Switzerland 333 Christian Keuschnigg Longevity and Taxation of Public Pensions: Finland 367 Jukka Lassila and Tarmo Valkonen Progressive Tax Changes to Superannuation in a Life Cycle Framework: Australia 403 George Kudrna and Alan Woodland Cross-Border Taxation of Pensions 441 The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options 443 Bernd Genser and Robert Holzmann Contributors 481 Index 485
any_adam_object 1
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spelling The taxation of pensions Robert Holzmann and John Piggott, editors ; with support by Bernd Genser
Cambridge, MA MIT Press [2018]
© 2018
x, 508 Seiten Diagramme
txt rdacontent
n rdamedia
nc rdacarrier
CESifo seminar series
Includes bibliographical references and index
Europäische Union (DE-588)5098525-5 gnd rswk-swf
Pensions Taxation
Rechtsvergleich (DE-588)4115712-6 gnd rswk-swf
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Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf
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spellingShingle The taxation of pensions
Europäische Union (DE-588)5098525-5 gnd
Pensions Taxation
Rechtsvergleich (DE-588)4115712-6 gnd
Mitgliedsstaaten (DE-588)4170174-4 gnd
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title The taxation of pensions
title_auth The taxation of pensions
title_exact_search The taxation of pensions
title_full The taxation of pensions Robert Holzmann and John Piggott, editors ; with support by Bernd Genser
title_fullStr The taxation of pensions Robert Holzmann and John Piggott, editors ; with support by Bernd Genser
title_full_unstemmed The taxation of pensions Robert Holzmann and John Piggott, editors ; with support by Bernd Genser
title_short The taxation of pensions
title_sort the taxation of pensions
topic Europäische Union (DE-588)5098525-5 gnd
Pensions Taxation
Rechtsvergleich (DE-588)4115712-6 gnd
Mitgliedsstaaten (DE-588)4170174-4 gnd
Internationaler Vergleich (DE-588)4120509-1 gnd
Steuerrecht (DE-588)4116614-0 gnd
Altersversorgung (DE-588)4001479-4 gnd
Rentenpolitik (DE-588)4212490-6 gnd
Rente (DE-588)4049496-2 gnd
topic_facet Europäische Union
Pensions Taxation
Rechtsvergleich
Mitgliedsstaaten
Internationaler Vergleich
Steuerrecht
Altersversorgung
Rentenpolitik
Rente
Schweiz
USA
Großbritannien
Australien
Aufsatzsammlung
url http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030549272&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv AT holzmannrobert thetaxationofpensions
AT piggottjohn thetaxationofpensions