these letters on the behavior of individuals. We find an increase in tax-deductible private retirement savings and provide …How can retirement savings be increased? We explore a unique policy change in the context of the German pension system … their expected pension payments. Using German tax return data, we exploit an age discontinuity to identify the effect of …

privatization effects on savings in Eastern Europe, with limited evidence of positive savings effects in Latin America. These …

retirement age to 68 years, may limit the tax increases to 4 percentage points of value added tax and reduce the decline of per …

Pensions may be provided for in a modern society by a mix of several methods, namely by voluntary individual savings … workers decide on their own individual savings, that the fully-funded occupational system is decided upon by the age cohort of … pension savings are the only sources of capital supply. When capital supply equals demand from industry there is equilibrium …

Atkinson-Stiglitz and Chamley-Judd results, this article raises the issue of tax-favored retirement savings, a topic where the … determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically … two subjects come together. -- pension ; income tax ; social security …

This paper, originally designed to focus on discovering a suitable tax structure that befits an aspiring LMIE as it … composition of taxes without focussing in equal measure on the issue of the size of tax revenue at stake, namely the tax effort … over the recent decades. Finally, we delve into the issues of fundamental reforms of the tax system as well as of the …