Taxation of public pensions in European Union countries
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Abstract
Suggested Citation
DOI: 10.18559/ebr.2024.2.1140
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References listed on IDEAS
- Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2020.
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International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1287-1320, October.
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- Figari, Francesco & Barrios, Salvador & Coda Moscarola, Flavia & Gandullia, Luca, 2018. "Size and distributional pattern of pension-related tax expenditures in European countries," EUROMOD Working Papers EM15/18, EUROMOD at the Institute for Social and Economic Research.
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CESifo Economic Studies, CESifo Group, vol. 67(1), pages 61-77.
- Bernd Genser & Robert Holzmann, 2018. "Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility," CESifo Working Paper Series 7423, CESifo.
- Byung Wook Jun & Soo Jean Park & Sung Man Yoon, 2023. "Effects Of Socio-Economic Factors On Governmental Tax Expenditures For Private Pensions In Selected Oecd Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 68(05), pages 1599-1611, September.
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More about this item
Keywords
public pensions; taxes; social security contributions; EU countries; labour costs;All these keywords.
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
- J26 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Retirement; Retirement Policies
- J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
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