Hernæs, Erik; Piggott, John; Zhang, Tao; Strøm, Steinar - 2006
, supplemented with detailed actuarial calculations of the cost to the firms of offering occupational pensions and constructed tax … gains from pension contributions versus cash wage, driven by lower tax on wages than on pensions. The tax gains which can be … occupational pension plan. An occupational pension is associated with longer average tenure in the firm. Occupational pensions …