Taxing Pensions

Helmuth Cremer and Pierre Pestieau

No 9821, IZA Discussion Papers from Institute of Labor Economics (IZA)

Abstract: There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do this, one has to distinguish between public and private pensions. The design of public pensions cannot be separated from the one of taxation. Regarding private pensions, the key issue is whether or not pension saving ought to be treated differently from other forms of saving.

Keywords: social security; deferred tax; private pensions; retirement (search for similar items in EconPapers)
JEL-codes: H21 H55 (search for similar items in EconPapers)
Pages: 18 pages
Date: 2016-03
New Economics Papers: this item is included in nep-age, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Published - published in: Robert Holzmann and John Piggott (eds.), The Taxation of Pensions, Cambridge MA: MIT Press, 2018.

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Related works:
Working Paper: Taxing pensions (2021)
Working Paper: Taxing Pensions (2016)
Working Paper: Taxing Pensions (2016)
Working Paper: Taxing pensions (2016)
Working Paper: Taxing pensions (2016)
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