Pensions panorama provides a compendium of facts and analysis that should inform policy making and public debate about retirement-income systems around the world. The section following the introduction sets out a typology: a way of defining and classifying different kinds of pension schemes. It...

The tax treatment of funded pensions is a critical policy choice in pension reform. In countries with mature funded systems, like the Netherlands, Switzerland, the United Kingdom and the United States, pension funds are worth 85 per cent of GDP on average. Pension funds in mature systems are...

The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries. It analyses the tax level and the tax structure "mix" of tax instruments, the special taxation...