The Taxation Of Private Pension Schemes And Their Beneficiaries
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The Taxation Of Private Pension Schemes And Their Beneficiaries
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Author : MATTHEW. HARRISON
language : en
Publisher:
Release Date : 2020
The Taxation Of Private Pension Schemes And Their Beneficiaries written by MATTHEW. HARRISON and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Taxation Of Private Pension Schemes And Their Beneficiaries
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Author : MATTHEW. HARRISON
language : en
Publisher:
Release Date : 2022
Taxation Of Private Pension Schemes And Their Beneficiaries written by MATTHEW. HARRISON and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
Taxation Of Private Pension Schemes And Their Beneficiaries
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Author : MATTHEW. HARRISON
language : en
Publisher:
Release Date : 2022
Taxation Of Private Pension Schemes And Their Beneficiaries written by MATTHEW. HARRISON and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
The Taxation Of Pensions
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Author : Robert Holzmann
language : en
Publisher: MIT Press
Release Date : 2018-08-07
The Taxation Of Pensions written by Robert Holzmann and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-07 with Business & Economics categories.
Theoretical and policy perspectives on the taxation of pension, viewed in an international context. Policy makers and academic researchers have been preoccupied in recent decades with the design of pension schemes and effective pension system reform. Relatively little attention has been given to the taxation of pensions and, more broadly, the provision of retirement income. In this book, experts from a range of countries explore the interconnection. Their contributions are especially timely, given recent demographic and political developments including population aging that lengthens the time between contribution payment and benefit receipt, the mobility of capital and labor brought about by globalization, and the complexity of pension taxation within and between countries. In shedding light on these issues, the chapters document the various forms of taxation of pension systems; use economic theory to explain both qualitative and quantitative observations; and consider whether the observed interaction of taxation and pensions is efficient. Theoretical overviews are followed by rigorous analyses of pension taxation in specific countries, including Denmark, Sweden, Portugal, Australia, Germany, the United Kingdom, and the United States. Contributors Torben M. Andersen, Spencer Bastani, Hazel Bateman, Sören Blomquist, Axel Börsch-Supan, Jorge Miguel Bravo, Gary Burtless, Rafal Chomik, Helmuth Cremer, Carl Emmerson, Csaba Feher, Bernd Genser, Robert Holzmann, Paul Johnson, Alain Jousten, Christian Keuschnigg, Eric Koepcke, George Kudrna, Jukka Lassila, Luca Micheletto, Pierre Pestieau, John Piggott, Christopher Quinn, Tarmo Valkonen, Alan Woodland
Tax Revenues Lost And Beneficiaries Inadequately Protected When Private Pension Plans Terminate
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Author : GENERAL ACCOUNTING OFFICE WASHINGTON DC HUMAN RESOURCES DIV.
language : en
Publisher:
Release Date : 1981
Tax Revenues Lost And Beneficiaries Inadequately Protected When Private Pension Plans Terminate written by GENERAL ACCOUNTING OFFICE WASHINGTON DC HUMAN RESOURCES DIV. and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with categories.
Many terminating private pension plans are not voluntarily requesting the Internal Revenue Service (IRS) reviews for protecting participants' rights to benefits, and termination actions are not being reported to the Pension Benefit Guaranty Corporation--the agency responsible for insuring payments. Also, IRS processes for collecting taxed due on pension asset disbursements are incomplete and millions in tax revenues have been lost. The Corporation and IRS have initiated actions to correct some of these problems, but more needs to be done. The Congress should amend the Internal Revenue Code to require sponsors of terminating pension plans to obtain an IRS review of participant protection requirements before plan dissolution. IRS should improve reviews of pension plan terminations and disbursements, and the Corporation, in cooperation with IRS, should establish procedures for timely identification and followup actions on unreported plan terminations. (Author).
Pensions Economics And Public Policy
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Author : Richard A. Ippolito
language : en
Publisher: University of Pennsylvania Press
Release Date : 1986
Pensions Economics And Public Policy written by Richard A. Ippolito and has been published by University of Pennsylvania Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with Business & Economics categories.
From the Pension Research Council of the Wharton School
Assessing Chile S Pension System Challenges And Reform Options
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Author : Samuel Pienknagura
language : en
Publisher: International Monetary Fund
Release Date : 2021-09-10
Assessing Chile S Pension System Challenges And Reform Options written by Samuel Pienknagura and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-10 with Business & Economics categories.
Chile’s pension system came under close scrutiny in recent years. This paper takes stock of the adequacy of the system and highlights its challenges. Chile’s defined contribution system was quite influential when introduced, and was taken as an example by other countries. However, it is now delivering low replacement rates relative to OECD peers, as its parameters did not adapt over time to changing demographics and global returns, while informality persists in the labor market. In the absence of reforms, the system’s inability to deliver adequate outcomes for a large share of participants will continue to magnify, as demographic trends and low global interest rates will continue to reduce replacement rates. In addition, recent legislation allowing for pension savings withdrawals to counter the effects from the COVID-19 pandemic, is projected to further reduce replacement rates and increase fiscal costs. A substantial improvement in replacement rates is feasible, via a reform that raises contribution rates and the retirement age, coupled with policies that increases workers’ contribution density.
Tax Treatment Of Pension Plans
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Author : United States. Congress. Joint Committee on Internal Revenue Taxation
language : en
Publisher:
Release Date : 1973
Tax Treatment Of Pension Plans written by United States. Congress. Joint Committee on Internal Revenue Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with Pension trusts categories.
Tax Proposals Affecting Private Pension Plans
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1972
Tax Proposals Affecting Private Pension Plans written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Pension trusts categories.
Oecd Pensions Outlook 2020
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Author : Oecd
language : en
Publisher:
Release Date : 2020-12-07
Oecd Pensions Outlook 2020 written by Oecd and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-07 with categories.
The 2020 edition of the OECD Pensions Outlook examines a series of policy options to help governments improve the sustainability and resilience of pension systems. It considers how to ensure that policy makers balance the trade-off between the short-term and long-term consequences of policy responses to COVID-19; how to determine and assess the adequacy of retirement income; how funded pension arrangements can support individuals in non-standard forms of work to save for retirement; how to select default investment strategies; how to address the potential negative consequences from frequent switching of investment strategies; and, how retirement income arrangements can share both the investment and longevity risks among different stakeholders in a sustainable manner. This edition also discusses how governments can communicate in a way that helps people choose their optimal investment strategies.
