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
General
Is the information for this product incomplete, wrong or inappropriate?
Let us know about it.
Does this product have an incorrect or missing image?
Send us a new image.
Is this product missing categories?
Add more categories.
Review This Product
No reviews yet - be the first to create one!
Welcome to Loot.co.za!
Sign in / Register |Wishlists & Gift Vouchers |Help | Advanced search
