The Role of the Personal Tax System in Old-Age Support: A Survey of 15 Countries
This paper examines the tax treatment of pensioners in 15 industrialised countries. Using a standard methodology, it calculates the average and marginal tax rates of older people and compares them with those of people of working age. These are then combined with a model of pension entitlements in different countries. This shows that tax differentials play an important role in old-age support. We discuss the appropriate way for the tax system to support pensioners and the implications for the tax treatment of private pensions.
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Volume (Year): 24 (2003)
Issue (Month): 1 (March)
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