Vapaaehtoiset eläkevakuutukset, verotus ja eläkkeelle siirtyminen
We analyze how the tax treatment of voluntary retirement insurance has influenced individuals retirement decisions. Before 2005, the after-tax return to voluntary retirement savings was highest for those drawing their voluntary pensions before statutory pen-sions. This may have created an incentive for early retirement. Our survey data suggests, however, that individuals have not drawn voluntary pensions before statutory pensions. Rather, they have supplemented their statutory pensions with voluntary pensions during the first few years of retirement. Individuals with voluntary retirement insurance savings have not retired earlier than others, even when controlling for education, income level and some other economic factors.
|Date of creation:||2006|
|Contact details of provider:|| Postal: Lönnrotinkatu 4 B, FIN-00120 HELSINKI|
Phone: +358 (0)9 609 900
Fax: +358 (0)9 601 753
Web page: http://www.etla.fi/
More information through EDIRC
|Order Information:|| Email: |
When requesting a correction, please mention this item's handle: RePEc:rif:dpaper:1018. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Kaija Hyvönen-Rajecki)
If references are entirely missing, you can add them using this form.