Pension fund taxation and risk-taking: should we switch from the EET to the TEE regime?
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More about this item
KeywordsTax; EET regime; TEE regime; Pension funds; Defined contribution; Defined benefit; Risk-taking; C61; G11; G23; G28; H22; H39;
- C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis
- G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
- G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H39 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Other
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