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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016 - March 2016, revised May 2016
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10011482705
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
Persistent link: https://www.econbiz.de/10011498020
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10011455532
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
Persistent link: https://www.econbiz.de/10011589480
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Taxing pensions
Cremer, Helmuth; Pestieau, Pierre - 2016
Persistent link: https://www.econbiz.de/10012216405
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Micro-simulation of social security reforms in Belgium
Desmet, Raphael; Jousten, Alain; Perelman, Sergio; … - 2003
Persistent link: https://www.econbiz.de/10001737135
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Micro-simulation of social security reforms in Belgium
Desmet, Raphael; Jousten, Alain; Perelman, Sergio; … - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001743783
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Labour mobility, redistribution and pensions reform in Europe
Jousten, Alain - 2001
Persistent link: https://www.econbiz.de/10013423400
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High performance work practices and employee voice : a comparison of Japanese and Korean workers
Bae, Kiu-sik; Chūma, Hiroyuki; Kato, Takao; Kim, Dong-bae - 2010
through which HPWPs lead to better enterprise performance. -- High performance work practices ; employee voice ; Japan ; Korea …
Persistent link: https://www.econbiz.de/10003966964
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Long-term employment and job security over the last twenty-five years : a comparative study of Japan and the US
Kanbayashi, Ryō; Kato, Takao - 2011
-national analysis of micro data from Japan's Employment Status Survey and its U.S. counterpart, Current Population Survey. Our focus is … core employees (employees of prime age of 30-44 who have already accumulated at least five years of tenure) in Japan were … remarkably stable at around 70 percent over the last twenty-five years, and there is little evidence that Japan's Great Recession …
Persistent link: https://www.econbiz.de/10009523528