Taxing pensions

"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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Bibliographic Details
Main Authors: Cremer, Helmuth, Pestieau, Pierre
Institution:ETUI-European Trade Union Institute
Format: TEXT
Language:English
Published: Bonn 2016
IZA
Subjects:
Online Access:https://www.labourline.org/KENTIKA-19105269124919234419-Taxing-pensions.htm

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