Revenue Effects of Tax Facilities for Pension Savings

Many countries have tax facilities for pension savings. These facilities are often associated with the application of the cash-flow treatment of pensions: pension contributions are tax-exempt, capital income of pension funds is tax-exempt, and pension benefits are taxed, but usually at a relatively...

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Bibliographic details
Volume: 36
Main Author: Caminada, Koen
Goudswaard, Kees
Format: Journal Article
Language: English
Zielgruppe: Trade
General
Place of publication: Boston Springer US 01.06.2008
International Atlantic Economic Society
Atlantic Economic Society
published in: Atlantic economic journal Vol. 36; no. 2; pp. 233 - 246
Data of publication: 20080600
ISSN: 0197-4254
1573-9678
EISSN: 1573-9678
Discipline: Economics
Series: Atlantic Economic Journal
Subjects:
E62
H55
H24
Online Access: Fulltext
Database: RePEc IDEAS
RePEc
CrossRef
Database information Databases - DBIS