Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/141580
Authors: 
Cremer, Helmuth
Pestieau, Pierre
Year of Publication: 
2016
Series/Report no.: 
IZA Discussion Papers 9821
Abstract: 
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do this, one has to distinguish between public and private pensions. The design of public pensions cannot be separated from the one of taxation. Regarding private pensions, the key issue is whether or not pension saving ought to be treated differently from other forms of saving.
Subjects: 
private pensions
deferred tax
social security
retirement
JEL: 
H21
H55
Document Type: 
Working Paper

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