Taxing pensions

Helmuth Cremer (Toulouse School of Economics and IZA), Pierre Pestieau (CORE, University of Louvain, CREPP, University of Liège, TSE and IZA)

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.

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Year of publication:	March 2016
Authors:	Cremer, Helmuth ; Pestieau, Pierre
Publisher:	Bonn, Germany : IZA
Subject:	private pensions \| deferred tax \| social security \| retirement \| Altersvorsorge \| Retirement provision \| Private Altersvorsorge \| Private retirement provision \| Gesetzliche Rentenversicherung \| Public pension system \| Betriebliche Altersversorgung \| Occupational pension plan \| Rentenpolitik \| Pension policy \| Rentenreform \| Pension reform \| Altersgrenze \| Retirement \| Steuervergünstigung \| Tax incentive \| Soziale Sicherheit \| Social security \| Steuerpolitik \| Tax policy

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Extent:	1 Online-Ressource (circa 18 Seiten)
Series:	Discussion paper series / IZA. - Bonn : IZA, ZDB-ID 2120053-1. - Vol. no. 9821
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Other identifiers:	hdl:10419/141580 [Handle]
Classification:	H21 - Efficiency; Optimal Taxation ; H55 - Social Security and Public Pensions
Source:	ECONIS - Online Catalogue of the ZBW

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