Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational old-age pensions in the EU, focusing on both...

The United States is at a crossroads in its policies towards the family and gender equality. Currently America provides basic support for children, fathers, and mothers in the form of unpaid parental leave, child-related tax breaks, and limited public childcare. Alternatively, the United...