This paper investigates whether exchanging the Social Security delayed retirement credit, currently paid as an increase … voluntarily claim about half a year later if the lump sum were paid for claiming any time after the Early Retirement Age, and … about two-thirds of a year later if the lump sum were paid only for those claiming after their Full Retirement Age. Overall …

Many nations incentivize retirement saving by letting workers defer taxes on pension contributions, imposing them when … taxing pension contributions instead of withdrawals leads to delayed retirement, somewhat lower lifetime tax payments, and …