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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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Social security, retirement age and optimal income taxations
Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre - 2002
observed trend towards early retirement. In a world of laissez-faire or of first-best efficiency, there would be no such … variables are not observable, the optimal policy does imply a distortion of the retirement decision. Consequently, the … inducement of early retirement may be part of the optimal tax-transfer policy. We consider a model in which individuals differ in …
Persistent link: https://www.econbiz.de/10011409410
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Sécurité sociale et départ à la retraite
Desmet, Raphae͏̈l; Pestieau, Pierre - In: Revue française d'économie : RFE 18 (2003) 1, pp. 3-21
Persistent link: https://www.econbiz.de/10001782559
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Social Security and Retirement in Belgium
Pestieau, Pierre - 1997
participation and benefit receipt. Most of the attention is given to the interaction between retirement behavior and the various … the actual pattern of early and normal retirement of Belgian older workers …
Persistent link: https://www.econbiz.de/10012472645
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Social Security, Retirement Age and Optimal Income Taxation
Cremer, Helmuth; Lozachmeur, Jean Marie; Pestieau, Pierre - 2021
observed trend towards early retirement. In a world of laissez-faire or of first-best efficiency, there would be no such … variables are not observable, the optimal policy does imply a distortion of the retirement decision. Consequently, the … inducement of early retirement may be part of the optimal tax-transfer policy. We consider a model in which individuals differ in …
Persistent link: https://www.econbiz.de/10013320556
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Social Security and Retirement in Belgium
Pestieau, Pierre; Stijns, Jean-Philippe - 2021
participation and benefit receipt. Most of the attention is given to the interaction between retirement behavior and the various … the actual pattern of early and normal retirement of Belgian older workers …
Persistent link: https://www.econbiz.de/10013228730