Ivaškaite-Tamošiune, Viginta; Thiemann, Andreas - 2021
Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the … simulate two hypothetical taxation scenarios for the 27 Member States of the EU. While the double exemption scenario (EE) fully … removes pension taxation, the double taxation scenario (TT) fully taxes pension benefits and does not exempt pension …