An economic analysis of the existing taxation of pensions (EET) versus an alternative regime (TEE)
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- Katarzyna Romaniuk, 2013. "Pension fund taxation and risk-taking: should we switch from the EET to the TEE regime?," Annals of Finance, Springer, vol. 9(4), pages 573-588, November.
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- Barrios, Salvador & Coda Moscarola, Flavia & Figari, Francesco & Gandullia, Luca, 2018.
"Size and distributional pattern of pension-related tax expenditures in European countries,"
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EM15/18, EUROMOD at the Institute for Social and Economic Research.
- Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2018. "Size and distributional pattern of pension-related tax expenditures in European countries," JRC Working Papers on Taxation & Structural Reforms 2018-06, Joint Research Centre (Seville site).
- Salvador Barrios & Francesco Figari & Luca Gandullia & Sara Riscado, 2016. "The fiscal and equity impact of tax expenditures in the European Union," JRC Working Papers on Taxation & Structural Reforms 2016-01, Joint Research Centre (Seville site).
More about this item
KeywordsPension tax relief; private pensions; pension savings; overlapping generations model;
- E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
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