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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. |
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