pension incomes ought to be taxed specifically. To do this, one has to distinguish between public and private pensions. The …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 …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 …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 …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 …

This paper explores the effect of letting individuals choose their retirement age in a world of uncertainty where there … exist both defined benefit (DB) and defined contribution (DC) pension plans. The paper shows that giving individuals the … finds that it is preferable to let people make their retirement decision after rather than before the uncertainty is lifted …