The Role of the Personal Tax System in Old-Age Support: A Survey of 15 Countries

Gordon Keenay and Edward Whitehouse

Fiscal Studies, 2003, vol. 24, issue 1, 1-21

Abstract: This paper examines the tax treatment of pensioners in 15 industrialised countries. Using a standard methodology, it calculates the average and marginal tax rates of older people and compares them with those of people of working age. These are then combined with a model of pension entitlements in different countries. This shows that tax differentials play an important role in old-age support. We discuss the appropriate way for the tax system to support pensioners and the implications for the tax treatment of private pensions.

JEL-codes: H1 H2 H3 (search for similar items in EconPapers)
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:ifs:fistud:v:24:y:2003:i:1:p:1-21

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