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The tax treatment of funded pensions

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Author Info
Whitehouse, Edward

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Abstract

Pension funds are an important part of private savings flows, the main supplier of capital to industry and play a large and growing role in providing retirement incomes in countries with mature funded pension systems. Reforms which increase the emphasis on privately managed, funded pensions must get the tax treatment right. This paper sets out the options for taxing pensions, and the arguments between them. The tax treatment in 35 different countries is described and summarized in an empirical measure: the marginal effective tax rate. Other data assess the importance of pension funds and tax incentives in aggregate, drawing on national and international sources.

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File URL: http://mpra.ub.uni-muenchen.de/14173/
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Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 14173.

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Date of creation: Apr 1999
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Handle: RePEc:pra:mprapa:14173

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Related research
Keywords: pensions; taxation;

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Find related papers by JEL classification:
G23 - Financial Economics - - Financial Institutions and Services - - - Pension Funds; Other Private Financial Institutions
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
D14 - Microeconomics - - Household Behavior - - - Personal Finance

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Gravelle, Jane G, 1991. "Do Individual Retirement Accounts Increase Savings?," Journal of Economic Perspectives, American Economic Association, vol. 5(2), pages 133-48, Spring. [Downloadable!] (restricted)
  2. Hamilton, Bob & Whalley, John, 1985. "Tax treatment of housing in a dynamic sequenced general equilibrium model," Journal of Public Economics, Elsevier, vol. 27(2), pages 157-175, July. [Downloadable!] (restricted)
  3. Diamond, P. A., 1977. "A framework for social security analysis," Journal of Public Economics, Elsevier, vol. 8(3), pages 275-298, December. [Downloadable!] (restricted)
  4. Robin Boadway & David Wildasin, 1994. "Taxation and savings: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 15(3), pages 19-63, August. [Downloadable!]
  5. Richard Disney & Edward Whitehouse, 1992. "Personal pensions and the review of the contracting-out terms," Fiscal Studies, Institute for Fiscal Studies, vol. 13(1), pages 38-53, February.
  6. Carroll, Chris & Summers, Lawrence H., 1987. "Why have private savings rates in the United States and Canada diverged?," Journal of Monetary Economics, Elsevier, vol. 20(2), pages 249-279, September. [Downloadable!] (restricted)
    Other versions:
  7. Daniel Feenberg & Jonathan Skinner, 1989. "Sources of IRA Saving," NBER Working Papers 2845, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Daniel Feenberg & Jonathan Skinner, 1989. "Sources of IRA Saving," NBER Chapters, in: Tax Policy and the Economy, Volume 3, pages 25-46 National Bureau of Economic Research, Inc. [Downloadable!]
  8. Disney, Richard & Whitehouse, Edward, 1992. "The personal pensions stampede," MPRA Paper 10476, University Library of Munich, Germany. [Downloadable!]
  9. Mark H. Robson, 1995. "Taxation and household saving: reflections on the OECD report," Fiscal Studies, Institute for Fiscal Studies, vol. 16(1), pages 38-57, February. [Downloadable!]
  10. Rachel Griffith, 1996. "A note on the taxation of capital income in the Czech Republic and Poland," Fiscal Studies, Institute for Fiscal Studies, vol. 17(3), pages 91-103, August. [Downloadable!]
  11. Andrew Dilnot & Paul Johnson, 1993. "Tax expenditures: the case of occupational pensions," Fiscal Studies, Institute for Fiscal Studies, vol. 14(1), pages 42-56, February. [Downloadable!]
  12. Scott, M. FG., 1987. "A note on king and fullerton's formulae to estimate the taxation of income from capital," Journal of Public Economics, Elsevier, vol. 34(2), pages 253-264, November. [Downloadable!] (restricted)
  13. Dilnot, Andrew & Disney, Richard & Johnson, Paul & Whitehouse, Edward, 1994. "Pensions policy in the UK: An economic analysis," MPRA Paper 10478, University Library of Munich, Germany. [Downloadable!]
  14. David M. Knox, 1990. "The taxation support of occupational pensions: a long-term view," Fiscal Studies, Institute for Fiscal Studies, vol. 11(4), pages 29-43, November.
Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Johann K. Brunner & Susanne Pech, 2005. "Optimum Taxation of Life Annuities," Economics working papers 2005-06, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
    Other versions:
  2. Marek Gora & Michael Rutkowski, 2000. "The Quest for Pension Reform: Poland's Security though Diversity," William Davidson Institute Working Papers Series 286, William Davidson Institute at the University of Michigan Stephen M. Ross Business School. [Downloadable!]
  3. Bateman, Hazel, 2002. "Retirement Income Strategy in Australia," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 32(1), pages 49-70, March. [Downloadable!]
  4. John Creedy & Ross Guest, 2007. "Changes in the Taxation of Superannuation:Macroeconomic and Welfare Effects," Department of Economics - Working Papers Series 986, The University of Melbourne. [Downloadable!]
  5. Jocelyn Horne, 2002. "Taxation of Superannuation in Australia: An Assessment of Reform Proposals," Research Papers 0212, Macquarie University, Department of Economics. [Downloadable!]
  6. Jappelli, Tullio & Pistaferri, Luigi, 2003. "Tax Incentives to Saving and Borrowing," CEPR Discussion Papers 3881, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
  7. Gerard Hughes, 2002. "Private Pensions and Equity in Ireland and the U.K," Papers WP142, Economic and Social Research Institute (ESRI). [Downloadable!]
  8. Robalino, David & Whitehouse, Edward & Mataoanu, Anca & Musalem, Alberto & Sherwood, Elisabeth & Sluchynsky, Oleksiy, 2005. "Pensions in the Middle East and North Africa: time for change," MPRA Paper 10448, University Library of Munich, Germany. [Downloadable!]
  9. John Creedy & Ross Guest, 2007. "The Labour Supply and Savings Effects of Superannuation Tax Changes," Department of Economics - Working Papers Series 988, The University of Melbourne. [Downloadable!]
    Other versions:
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