The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options
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References listed on IDEAS
- David Robalino, 2005.
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Cited by:
- Robert Holzmann, 2016.
"Do bilateral social security agreements deliver on the portability of pensions and health care benefits? A summary policy paper on four migration corridors between EU and non-EU member states,"
IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 5(1), pages 1-35, December.
- Holzmann, Robert, 2016. "Do Bilateral Social Security Agreements Deliver on the Portability of Pensions and Health Care Benefits? A Summary Policy Paper on Four Migration Corridors Between EU and Non-EU Member States," IZA Policy Papers 111, Institute of Labor Economics (IZA).
- Bernd Genser, 2018. "A Viable International Tax-Order for Cross-Border Pensions," Working Paper Series of the Department of Economics, University of Konstanz 2018-02, Department of Economics, University of Konstanz.
- Bernd Genser & Robert Holzmann, 2019. "National Pension Policy and Globalization: A New Approach to Strive for Efficient Portability and Equitable Taxation," Working Paper Series of the Department of Economics, University of Konstanz 2019-04, Department of Economics, University of Konstanz.
- Robert Holzmann, 2018. "The portability of social benefits across borders," IZA World of Labor, Institute of Labor Economics (IZA), pages 452-452, October.
- Robert Holzmann, 2017.
"The ABCs of nonfinancial defined contribution (NDC) schemes,"
International Social Security Review, John Wiley & Sons, vol. 70(3), pages 53-77, July.
- Holzmann, Robert, 2017. "The ABCs of Nonfinancial Defined Contribution (NDC) Schemes," IZA Policy Papers 130, Institute of Labor Economics (IZA).
- Bernd Genser & Robert Holzmann, 2020. "Taxing German Old-age Pensions Fairly and Effciently," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 36-40, January.
- repec:ces:ifodic:v:16:y:2018:i:1:p:50000000001954 is not listed on IDEAS
- Bernd Genser & Robert Holzmann, 2020. "Are Dutch Old-Age Pensions Taxed Fairly and Efficiently?," CESifo Working Paper Series 8444, CESifo.
- Bernd Genser & Robert Holzmann, 2021.
"Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility,"
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.
- Robert Holzmann, 2018. "The Cross-Border Portability of Social Benefits," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(01), pages 18-23, May.
- Holzmann, Robert & Wels, Jacques, 2018. "Status and Progress in Cross-Border Portability of Social Security Benefits," IZA Discussion Papers 11481, Institute of Labor Economics (IZA).
- Bernd Genser & Robert Holzmann, 2016. "The Taxation of Internationally Portable Pensions: An Introduction to Fiscal Issues and Policy Options," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(1), pages 24-29, 05.
- Bernd Genser & Robert Holzmann, 2016. "The Taxation of Internationally Portable Pensions: An Introduction to Fiscal Issues and Policy Options," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(01), pages 24-29, May.
- repec:ces:ifodic:v:14:y:2016:i:1:p:19204327 is not listed on IDEAS
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More about this item
Keywords
income tax reform; taxation of pensions; deferred income taxation; double taxation treaties;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
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