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Pensions and broader forms of retirement income do not stop at national borders. As part of globalization, individuals increasingly spend part of their working or retirement life abroad but want to keep or move their acquired rights, accumulated retirement assets, or benefits in payment freely...

A guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed.Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the...