The papers deal mainly with the effects of the huge payroll taxes differentials between countries on individual retirement choices and the labour market, with taxation of contributions and pensions, and with the portability of occupational pensions. The main impact on labour supply is shown to be early retirement due to actuarially unfair pension formulae. The authors also argue that the US experience shows that taxation of contributions and savings for old-age may not generate the hoped for incentive effects, while an example of inconsistent taxation of pensions is offered by Germany. Finally, it is shown that limited portability of defined benefits plans does not appear to be a strong impediment to labour mobility in Europe.
Pension Policy in an Integrating Europe will be valued by scholars of both public policy, public finance and European studies, and those practitioners and policymakers involved in insurance in the EU.
The papers deal mainly with the effects of the huge payroll taxes differentials between countries on individual retirement choices and the labour market, with taxation of contributions and pensions, and with the portability of occupational pensions. The main impact on labour supply is shown to be early retirement due to actuarially unfair pension formulae. The authors also argue that the US experience shows that taxation of contributions and savings for old-age may not generate the hoped for incentive effects, while an example of inconsistent taxation of pensions is offered by Germany. Finally, it is shown that limited portability of defined benefits plans does not appear to be a strong impediment to labour mobility in Europe.
Pension Policy in an Integrating Europe will be valued by scholars of both public policy, public finance and European studies, and those practitioners and policymakers involved in insurance in the EU.
![Pension Policy in an Integrating Europe](http://img.images-bn.com/static/redesign/srcs/images/grey-box.png?v11.10.4)
Pension Policy in an Integrating Europe
256![Pension Policy in an Integrating Europe](http://img.images-bn.com/static/redesign/srcs/images/grey-box.png?v11.10.4)
Pension Policy in an Integrating Europe
256Hardcover
Product Details
ISBN-13: | 9781843762546 |
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Publisher: | Edward Elgar Publishing |
Publication date: | 10/26/2003 |
Pages: | 256 |
Product dimensions: | 6.12(w) x 9.25(h) x (d) |