The Taxation of Pensions

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Author :
Publisher : MIT Press
ISBN 13 : 0262038323
Total Pages : 521 pages
Book Rating : 4.2/5 (62 download)

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Book Synopsis The Taxation of Pensions by : Robert Holzmann

Download or read book The Taxation of Pensions written by Robert Holzmann and published by MIT Press. This book was released on 2018-08-07 with total page 521 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

The Encyclopedia of Taxation & Tax Policy

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Author :
Publisher : The Urban Insitute
ISBN 13 : 9780877667520
Total Pages : 522 pages
Book Rating : 4.6/5 (675 download)

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Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes

Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

The Taxation of Pensions

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Publisher :
ISBN 13 :
Total Pages : 76 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Taxation of Pensions by : John B. Shoven

Download or read book The Taxation of Pensions written by John B. Shoven and published by . This book was released on 1996 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pensions are widely thought to be attractive tax shelters which encourage saving for retirement. They allow people to save before-tax dollars and to compound investment returns without current taxation. However, the taxation of pension assets as they are distributed in retirement or as they pass through an estate may turn the shelter into a trap, at least for large pension accumulations. Pension distributions can face marginal tax rates as high as 61.5 percent; pension assets passing through an estate can face virtually confiscatory marginal tax rates between 92 and 99 percent. The analysis of this paper shows the circumstances under which these extraordinarily high marginal tax rates will be encountered. They are not limited to the rich. In fact, people of modest incomes who participate in a pension plan over a long career may face such rates. The paper presents a comprehensive examination of the taxation of pensions and discusses the optimal responses of households to the incentives created by the tax system.

State Taxation of Public Pensions

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Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis State Taxation of Public Pensions by : Corina L. Eckl

Download or read book State Taxation of Public Pensions written by Corina L. Eckl and published by . This book was released on 1989 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Policy for Pensions and Other Retirement Saving

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Author :
Publisher :
ISBN 13 :
Total Pages : 182 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Tax Policy for Pensions and Other Retirement Saving by : Larry J. Ozanne

Download or read book Tax Policy for Pensions and Other Retirement Saving written by Larry J. Ozanne and published by . This book was released on 1987 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Taxation of Insured Pensions

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Publisher :
ISBN 13 :
Total Pages : 784 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Federal Taxation of Insured Pensions by : Gerhard A. Munch

Download or read book Federal Taxation of Insured Pensions written by Gerhard A. Munch and published by . This book was released on 1973 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Pensions in the EC

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Author :
Publisher : Springer
ISBN 13 :
Total Pages : 86 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis Taxation of Pensions in the EC by : Jon Kvist

Download or read book Taxation of Pensions in the EC written by Jon Kvist and published by Springer. This book was released on 1992 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper deals with the tax aspects of social security in EU. Special regard is taken to the Internal Market and its completion. Social security is exemplified bt pension schemes.

Pension and Annuity Income

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Author :
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.3/5 (126 download)

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Book Synopsis Pension and Annuity Income by : United States. Internal Revenue Service

Download or read book Pension and Annuity Income written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

State Taxation of Nonresidents' Pension Income

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Author :
Publisher :
ISBN 13 :
Total Pages : 98 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis State Taxation of Nonresidents' Pension Income by : United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law

Download or read book State Taxation of Nonresidents' Pension Income written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and published by . This book was released on 1995 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Pension and Annuity Income

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Author :
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.3/5 (126 download)

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Book Synopsis Pension and Annuity Income by : United States. Internal Revenue Service

Download or read book Pension and Annuity Income written by United States. Internal Revenue Service and published by . This book was released on 1979 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Individual retirement arrangements (IRAs)

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Publisher :
ISBN 13 :
Total Pages : 284 pages
Book Rating : 4.:/5 (334 download)

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Book Synopsis Individual retirement arrangements (IRAs) by : United States. Internal Revenue Service

Download or read book Individual retirement arrangements (IRAs) written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Guide to U.S. Civil Service Retirement Benefits

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Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Tax Guide to U.S. Civil Service Retirement Benefits by :

Download or read book Tax Guide to U.S. Civil Service Retirement Benefits written by and published by . This book was released on 1995 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Retirement Security and Tax Policy

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Author :
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Retirement Security and Tax Policy by : Sophie M. Korczyk

Download or read book Retirement Security and Tax Policy written by Sophie M. Korczyk and published by . This book was released on 1984 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Treatment of Pension Plans: Participation, vesting, funding, portability, insurance, fiduciary standards, reporting and disclosure, and enforcement

Download Tax Treatment of Pension Plans: Participation, vesting, funding, portability, insurance, fiduciary standards, reporting and disclosure, and enforcement PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Tax Treatment of Pension Plans: Participation, vesting, funding, portability, insurance, fiduciary standards, reporting and disclosure, and enforcement by : United States. Congress. Joint Committee on Internal Revenue Taxation

Download or read book Tax Treatment of Pension Plans: Participation, vesting, funding, portability, insurance, fiduciary standards, reporting and disclosure, and enforcement written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1973 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Taxation of Private Pensions

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis The Taxation of Private Pensions by : Andrew Dilnot

Download or read book The Taxation of Private Pensions written by Andrew Dilnot and published by . This book was released on 1994 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

An Economic Appraisal of Pension Tax Policy in the United States

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Author :
Publisher : University of Pennsylvania Press
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.X/5 (1 download)

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Book Synopsis An Economic Appraisal of Pension Tax Policy in the United States by : Richard A. Ippolito

Download or read book An Economic Appraisal of Pension Tax Policy in the United States written by Richard A. Ippolito and published by University of Pennsylvania Press. This book was released on 1990 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Pension Research Council of the Wharton School

Pensions, Economics, and Public Policy

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Author :
Publisher : University of Pennsylvania Press
ISBN 13 : 9780870947605
Total Pages : 428 pages
Book Rating : 4.9/5 (476 download)

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Book Synopsis Pensions, Economics, and Public Policy by : Richard A. Ippolito

Download or read book Pensions, Economics, and Public Policy written by Richard A. Ippolito and published by University of Pennsylvania Press. This book was released on 1986 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Pension Research Council of the Wharton School