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De fiscale en parafiscale wig in aanvullende pensioenen in België

Koen Algoed and E. de Callatav

Review of Business and Economic Literature, 2001, vol. XLVI, issue 1, 3-22

Abstract: The article measures the effective tax rate, or tax wedge, on private pension schemes in Belgiuin. Section I1 gives a short description of the varying tax and social security contributions treatment of private pension. Section 111 presents the methodology for measuring the overall tax wedge, including social security contributions. Section 1V gives the results. Major findings are as follows. Iabor income channeled through private pensions is subsidized when compared with wages. the higher the wage, the larger the tax incentive. the higher the financial return, the lower the tax incentive. insurance schemes with guaranteed return enjoy the most favorable tax treatment; financing by the employer is less taxed than financing by the employee; individual, or "third pillar", schemes are more attractive than collective, or "second pillar" schemes when employee' share in financing is large. Section V concludes with policy recommendations.

Date: 2001-01
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