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We study retirement incentives with augmented option value model à la Stock and Wise (1990). We propose methodological … modelling of couples' incentives leads to very different patterns of retirement incentives - particularly for women. We apply … the new indicators to data from the Survey of Health, Ageing and retirement in Europe (SHARE) in Belgium and find two key …
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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...
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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...
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